Tax avoidance: a trans-Tasman comparative study

Delany, Tom (2005) Tax avoidance: a trans-Tasman comparative study. New Zealand Journal of Taxation Law and Policy, 11 (2). pp. 161-184. ISSN 1322-4417


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Australia and New Zealand have developed specific and general tax anti-avoidance rules to ensure that taxpayers in each country operate within the spirit of the law and do not seek to gain an unintended tax benefit from arranging their affairs or entering into transactions in a particular manner. This article compares the operation of the general tax anti-avoidance rules in both countries. The article initially identifies the basic operation of the anti-avoidance rules in both countires and then goes on to contrast and compare the manner in which each country's rules seeks to combat tax avoidance. An evaluation of the effectiveness of the separate tax avoidance rules in combating tax avoidance is also undertaken.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Full text access restricted by publisher. Available online in subscription service to SMART Tax at URL:
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 11 Oct 2007 00:27
Last Modified: 22 Feb 2017 23:56
Uncontrolled Keywords: tax avoidance, tax anti-avoidance rules, Australia, New Zealand
Fields of Research : 18 Law and Legal Studies > 1801 Law > 180125 Taxation Law

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