thesis_access.pdf (290.4 kB)
Download file

The history and development of the choice principle

Download (290.4 kB)
thesis
posted on 15.11.2021, 01:39 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

01/01/2014

Date of Award

01/01/2014

Publisher

Victoria University of Wellington - Te Herenga Waka

Rights License

Author Retains Copyright

Degree Grantor

Victoria University of Wellington - Te Herenga Waka

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