Browsing by Author "Denton, Sarah"

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Metcash and Mergers: The Implications of Metcash on Merger Analysis in New Zealand
(Te Herenga Waka—Victoria University of Wellington, 2012) Denton, Sarah
This paper explores the divergence in approaches that the Australian and New Zealand courts have taken when assessing whether a proposed merger would be likely to have an anti-competitive effect in a market. In particular, there is inconsistency as to the interpretation of the meaning of “likely” in the respective merger provisions. This paper looks at the key principles of statutory interpretation and the Australian and New Zealand case law on the meaning of “likely” (focusing on two recent cases on merger regulation in Australia and New Zealand) to clarify the approach that a New Zealand court should take. This paper proposes that a New Zealand court should take the view that “likely” means a “real chance” not “more probable than not” with respect to the counterfactual analysis used in s 47 of the Commerce Act 1986.
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Tax planning in the boardroom: should directors owe a duty to understand their companies' tax planning?
(Te Herenga Waka—Victoria University of Wellington, 2013-01-01) Denton, Sarah
This paper analyses whether directors should owe a duty to understand their companies’ tax planning, and if so, what this duty should look like and whether this duty could successfully be implemented into New Zealand law. This paper then assesses whether it is in fact appropriate to impose on directors a duty to understand tax planning by comparing this duty to directors’ obligations and liabilities in other areas of regulation. Finally, this paper concludes that directors should owe a duty to understand their companies’ tax planning, but that this duty would be difficult to implement into New Zealand law.