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New Zealand Taxation 2014, Principles, Cases & Questions

This eleventh annual edition of New Zealand Taxation provides the ideal learning and first-time point of reference for those wanting to understand New Zealand’s taxation system. This edition introduces a General Editor along with increased coverage of topical and important tax issues.

General Editor: Robert Vosslamber

Rob is a lecturer at the University of Canterbury's Department of Accounting and Information Systems. He teaches a number of undergraduate and postgraduate courses in taxation, accounting and financial accounting. His particular research interests include accounting and religion, accounting history, taxation equity and taxation history.
Rob was a Fulbright Visiting Scholar and he has been published in several refereed New Zealand and international publications. He has presented papers at the Australasian Tax Teachers' Association Conference, the Accounting History International Conference and the Accounting and Finance Association of Australia and New Zealand Conference.


Clinton Alley

Clinton is currently a Research Associate at the University of Waikato where he was the principal Senior Lecturer in taxation since 1985. Previously, he lectured in management accounting and financial accounting at the University of Waikato. In 2013 he designed and set up the taxation courses at the Waikato Institute of Technology where he is now the senior taxation lecturer.
Clinton has researched and taught at the University of Western Australia, Perth, and Queensland University of Technology, Brisbane. He has spent three sabbaticals at Bond University, Gold Coast, Australia. He was seconded to the Tax Policy Division of the New Zealand Treasury, carrying out special taxation projects. Clinton is the sole author of three books on accounting and financial accounting, and four books on taxation. His refereed journal articles and conference papers have been published internationally.


James Coleman

James is a Barrister specialising in tax litigation, tax disputes, tax prosecutions and insurance-related tax issues. He has more than 21 years of experience in litigating tax cases, 13 of them as a Crown Counsel at Crown Law. He was the team leader of the tax team at Crown Law for eight years. Over the 13 years at Crown Law, he appeared in most of the leading tax cases. He has considerable civil litigation experience at both the trial and the appellate levels. James has had six appearances in the Privy Council.
Since commencing practice as a barrister sole, he has continued to appear in the leading tax cases, as well as writing extensively in both the New Zealand Law Journal and Taxation Today and publishing his first text book, Tax Avoidance Law in New Zealand. He has been on the New Zealand Law Society taxation subcommittee.
James also lectures annually at the University of Auckland, teaching the Tax Avoidance unit of the Masters of Taxation course, and sits as a lay member of the New Zealand Institute of Chartered Accountants professional conduct committee.


Craig Elliffe

Craig is a Professor of Taxation and Law at the University of Auckland Business School. Before taking a chair he was for 14 years a tax partner at KPMG and for eight years subsequently a tax partner at Chapman Tripp (where he is retained as a consultant).
His research areas are particularly in tax avoidance, international tax and corporate tax. He is the Director of the University of Auckland's Master of Taxation Studies programme and he has written extensively on tax issues. He holds a Bachelor of Commerce and a Bachelor of Law (hons) degrees from the University of Otago and a Master of Law degree from Cambridge University.
Craig is a member of the Tax Advisory Group of Chartered Accountants in Australia and New Zealand, the tax committee of CPA Australia, and of the Permanent Scientific Committee of the International Fiscal Association.
He is the author of a number of journal articles in publications such as the British Tax Review, Canadian Tax Journal, Australian Tax Forum, and the New Zealand Universities Law Journal and has recently written International and Cross-Border Taxation in New Zealand published by Thomson Reuters (2014).


Michael Gousmett

Michael is a regular contributor on charity issues nationally and internationally. He is the Founding Trustee of the New Zealand Third Sector Educational Trust. Michael is currently working as an independent researcher and consultant, having previously held various senior positions including the CEO of the Central Council of the Canterbury Trust and the National Development Manager of the National Council, Society of St Vincent de Paul.
Previously Michael was the General Manager of the Pacific Leprosy Foundation. He has held a range of lecturing and tutoring roles at the University of Canterbury in charities and taxation, financial, and management accounting.


Ranjana Gupta

Ranjana is a Senior Lecturer in taxation at Auckland University of Technology (AUT) Business and Law Faculty. She lectures in taxation law at undergraduate and postgraduate levels. Ranjana also acts as a tax consultant to an accounting firm in Auckland.
Ranjana has presented papers at international conferences, and has published refereed journal articles in New Zealand and internationally. Ranjana lectured at The Delhi University for 15 years.


Andrew Maples

Andrew is an Associate Professor at the University of Canterbury, and lectures taxation in the School of Law and Department of Accounting and Information Systems. Prior to joining the University of Canterbury, he worked for a major international accounting firm.
Andrew is widely published and his articles are in a number of scholarly journals including the British Tax Review, Australian Tax Forum, and the New Zealand Journal of Taxation Law and Policy. He is on the advisory board on the New Zealand Journal of Taxation Law and Policy and editorial board of the Journal of Australian Taxation


Alistair Hodson

Alistair lectures taxation law in the School of Law and the Department of Accounting and Information Systems at the University of Canterbury at undergraduate and postgraduate levels.
Alistair's areas of research include ethics, tax administration, tax avoidance, tax compliance, and tax history. Alistair's LLM (Hons) thesis, which considered Mr John George Russell and his impact on New Zealand tax jurisprudence, combined a number of his research interests. He has published refereed journal articles and presented papers at a number of international conferences.


Lisa Marriott

Lisa is an Associate Professor at Victoria University of Wellington's School of Accounting and Commercial Law. Lisa teaches taxation and financial accounting at undergraduate and postgraduate level. Her research interests include taxation, comparative international accounting and experimental approaches to taxation research. She has a particular interest in the behavioural impacts of taxation. Lisa has been published in several refereed New Zealand and international publications.


Tony Marshall

Tony is a Principal: Tax Advisory at Crowe Horwath in Dunedin, and specialises in the taxation of agribusiness, tax effective business structuring and the taxation of overseas investments.
Tony has 12 years of professional specialist tax experience, and is a regular seminar presenter of tax topics including seminars on mixed use assets, rural tax issues, look through companies, associated persons and land transactions and foreign investment funds.


Frank Scrimgeour

Frank is Professor of Economics at The University of Waikato Management School and supervises doctoral students researching topics in agricultural economics, environmental economics and governance. He has participated in significant policy analyses ranging from carbon taxes and resource valuation to economic development and governance.
Frank is past-President of both the New Zealand Association of Economists and the New Zealand Agricultural Economics and Resource Society. He is a life member of the New Zealand Association of Economists and a Fellow of the Modelling and Simulation Society of Australia and New Zealand. He has participated in World Bank panels on agriculture and natural resources issues and undertaken research projects with New Zealand's key agricultural industries.


Andrew Smith

Andrew is an Associate Professor in the School of Accounting and Commercial Law, Faculty of Commerce and Administration, Victoria University of Wellington in Wellington, New Zealand. His research interests are in international and corporate tax and he has authored numerous papers and articles on tax in a wide range of international journals.
Andrew is a member of the editorial board of the Journal of the Australasian Tax Teachers' Association and a member of the Advisory Board of the New Zealand Journal of Taxation Law and Policy. He is also a member of Chartered Accountants Australia and New Zealand.


Lin Mei Tan

Lin Mei is a Senior Lecturer at Massey University. Since joining the School of Accountancy she has taught the financial accounting, management accounting, and taxation courses. Her research interests include tax compliance, and tax and accounting education.
Lin Mei's research has been published in several refereed accounting and tax journals, both local and international, and has presented papers at a number of international accounting and tax conferences. She is currently the co-editor of the New Zealand Journal of Taxation Law and Policy, and the Advisory Board Chair of Taxation Today


Peter Vial

Peter is Tax New Zealand Leader at Chartered Accountants Australia and New Zealand. He is also an adjunct Associate Professor in the Commercial Law Department of the Business School at the University of Auckland - teaching on the University's Master of Taxation Studies programme (MTaxS). Prior to joining Chartered Accountants Australia and New Zealand he was a Director at PricewaterhouseCoopers leading the firm's Tax Technical Knowledge Centre.
Peter's role at PwC included drafting and presenting submissions on new legislation and tax policy and writing PwC’s external and internal tax publications. He also co-presented PwC's Facts on Tax seminars for a number of years. Peter holds degrees in commerce, arts and law from the University of Auckland and a Master of Comparative Law from the University of Bonn, Germany.