A Case Analysis for Tax Avoidance Provisions of Income Tax Acts and Case Laws of New Zealand and Australia

Abstract

This is a legal case analysis focusing on an appeal case from the Court of Appeal of New Zealand’s decision by the taxpayer against the Commissioner of Inland Revenue of New Zealand. The paper demonstrates the contemplation, application and implication of the tax avoidance provisions under the case laws and the Income Tax Act (1994) of New Zealand, and the Income Tax Assessment Act 1936 of Australia.