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The fiscal nullity doctrine in New Zealand

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posted on 2021-11-14, 01:13 authored by Crawford, Allegra McLeod

This paper considers whether the fiscal nullity doctrine is part of New Zealand law with particular reference to Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue and some discussion of cases relating to fiscal nullity from the United Kingdom, Australia and Canada

History

Copyright Date

2013-01-01

Date of Award

2013-01-01

Publisher

Te Herenga Waka—Victoria University of Wellington

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Author Retains Copyright

Degree Grantor

Te Herenga Waka—Victoria University of Wellington

Degree Name

LL.B. (Honours)

ANZSRC Type Of Activity code

970118 Expanding Knowledge in Law and Legal Studies

Victoria University of Wellington Item Type

Research Paper or Project

Language

en_NZ

Victoria University of Wellington School

School of Law

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    Keywords

    Tax avoidanceTax lawIncome Tax Act 2007School: School of Law180125 Taxation Law970118 Expanding Knowledge in Law and Legal StudiesDegree Name: LL.B. (Honours)Taxation Law

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