Author(s)

Jia Wang

Corresponding Author

Jia Wang

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 anti-avoidance provision under the case laws and the Income Tax Act (1994) of New Zealand.

Keywords

Anti-Avoidance, Income Tax, New Zealand Tax Law