Open Access Te Herenga Waka-Victoria University of Wellington
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The history and development of the choice principle

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posted on 2021-11-15, 01:39 authored by Luxford, Stephanie Lie

“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting. It considers the official position of the Inland Revenue Department on the choice principle, and sets out arguments for and against the advantages of adopting the principle in New Zealand.

History

Copyright Date

2014-01-01

Date of Award

2014-01-01

Publisher

Te Herenga Waka—Victoria University of Wellington

Rights License

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

Advisors

Prebble, John

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    Keywords

    Choice principleTax avoidanceIncome taxSchool: School of Law180106 Comparative Law180125 Taxation Law970118 Expanding Knowledge in Law and Legal StudiesDegree Name: LL.B. (Honours)Taxation LawComparative Law

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