Rationale: In 2013 the New Zealand Government initiated a 10% taxation increase on cigarettes, a policy that might be expected to impact upon smoking habits. Efforts to reduce cigarette smoking are important for the health ...

An examination of the history of New Zealand anti-avoidance jurisprudence brings to light a number of judicial approaches that have been, for one reason or another, misstated, misconstrued or needlessly discarded by later ...

This paper examines Harrison J’s tax avoidance approach employed in Westpac Banking Corporation v Commissioner of Inland Revenue. The author critically evaluates several approaches to the tax avoidance inquiry, which are ...