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New Zealand Taxation, Principles, Cases & Questions

New Zealand Taxation Principles, released annually, provides a topical analysis of all the major areas of taxation as they are applied in New Zealand. Its practical, uncomplicated approach makes this resource the ideal first point of reference for students and others seeking to understand the principles of laws of taxation.

James Coleman

BCom, LLB (Cantab)

James is a Barrister specialising in tax litigation and disputes, tax opinion work and insurance-related tax issues. James has appeared as counsel in more tax cases than any other tax barrister in New Zealand. He has written extensively in both the New Zealand Law Journal and Taxation Today and is about to issue the 3rd edition of his text book, Tax Avoidance Law in New Zealand. He has been on the New Zealand Law Society taxation subcommittee. James also lectures at the University of Auckland, teaching the Tax Avoidance unit of the Masters of Taxation course.

Sam Davies

LLB, BA (Cantab)

Sam is a Barrister Associate at Old South British Chambers in Auckland, where he specialises in tax dispute resolution. Sam has spent a large portion of his career in the United Kingdom where his work saw him part of the teams that dealt with high profile tax disputes such as the Marks & SpencerAstall and Icebreaker cases. While practicing in the United Kingdom, Sam was a regular contributor to the Tax Journal. Since returning to New Zealand Sam has spent time working in the tax team of a leading law firm before moving to the independent bar where he currently works alongside leading tax disputes barrister, Geoff Clews.

Craig Elliffe

BCom, LLB (Hons), LLM (Camb), PhD (Camb), FCA

Craig is a Professor of Taxation and Law at the University of Auckland, Faculty of Law. Before taking a chair he was a tax partner at KPMG and for eight years subsequently a tax partner at Chapman Tripp. 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. Craig is a member of the Tax Advisory Group of Chartered Accountants in Australia and New Zealand, the tax committee of CPA Australia, and was a member of the Permanent Scientific Committee of the International Fiscal Association and the New Zealand Government’s Tax Working Group (2018-2019). He is the author of a number of journal articles in publications such as the British Tax ReviewCanadian Tax JournalAustralian Tax Forum, and the New Zealand Universities Law Journal and has authored the JF Northey prize winning book International and Cross-Border Taxation in New Zealand published by Thomson Reuters (2015 and 2018), and Taxing the Digital Economy: Theory, Policy and Practice, Cambridge University Press (2021).

Ranjana Gupta

MCom, MPhil, PhD (Delhi), Dip Tch (ACE), MBus (AUT), CPA

Ranjana is a Senior Lecturer in taxation at Auckland University of Technology (AUT) Business, Economics 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.

Alistair Hodson

LLM (Hons) (Cantab), BCom (Hons) (Cantab), ACA

Alistair is a Senior Lecturer at the University of Canterbury. He lectures taxation law in the Faculty of Law and the UC Business School 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.

Andrew Maples

BCom, LLM (Hons) (Cantab), CPA

Andrew is an Associate Professor at the University of Canterbury, and lectures taxation in the Business School and Faculty of Law at both undergraduate and postgraduate levels. Prior to joining the University of Canterbury, he worked for a major international accounting firm. His research interests include tax administration (the Commissioner’s powers, the non-disclosure right, dispute resolution), tax policy, the taxation of capital gains and the capital-revenue distinction. Andrew has published articles in a range of scholarly journals including the British Tax ReviewAustralian Tax Forum, and the New Zealand Journal of Taxation Law and Policy and presented papers at a number of international conferences. He is on the advisory board of the New Zealand Journal of Taxation Law and Policy.

Lisa Marriott

BCA (Hons), BSc, MBA, PhD, CA

Lisa is a Professor at Victoria University of Wellington’s School of Accounting and Commercial Law. Lisa is also an Extraordinary Professor at the University of Pretoria, South Africa. Lisa teaches taxation at undergraduate and postgraduate level. Her research interests include taxation, social justice and inequality. She has a particular interest in the behavioural impacts of taxation. Lisa has authored two books and published in many refereed New Zealand and international publications.

Tony Marshall

LLB, BCom, Dip Grad (Otago), CA, CPP

Tony is a Partner in public practice at CEG Limited in Dunedin. Tony advises individuals and businesses throughout New Zealand on the application of New Zealand’s tax laws. Tony has many years of specialist tax consulting experience with a specialist focus on the agribusiness sector. Tony has advised extensively on the tax rules applying to the valuation of livestock, farm succession, and tax issues applying to farming businesses. Tony has been a regular seminar presenter of tax topics for TEO Training, CCH, Polson Higgs and CAANZ including seminars on mixed use assets, rural tax issues, look through companies, associated persons and land transactions and foreign investment funds. Tony is a member of the CAANZ Rural Sector Committee providing advocacy and advice to practitioners advising the rural sector.

Lindsay Ng

BCom, LLB (Auckland), FCA

Lindsay is a Senior Tax Advocate in the New Zealand Tax and Financial Services Team at Chartered Accountants Australia and New Zealand. She is involved in tax advocacy (drafting submissions to Government and Inland Revenue), tax education, member support, and member communications on tax matters. Before joining the tax policy team at Chartered Accountants Australia and New Zealand in 2008, Lindsay worked in public practice at both “Big 4” and second tier firms, and was a tax analyst at a tax and legal publishing company.

Frank Scrimgeour

BAgSc (Hons) (Lincoln), PhD (University of Hawaii), BD (Melbourne College of Divinity)

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 policy. Frank is a past President of both the New Zealand Agricultural Economics and Resource Society and the New Zealand Association of Economists. He is a life member of the New Zealand Association of Economists, a Fellow of the Modelling and Simulation Society of Australia and New Zealand, and a Distinguished Fellow of the Australasian Agricultural and Resource Economics Society. He has participated in numerous international policy initiatives pertaining to agriculture, the environment, and natural resources more generally.

Andrew Smith

MCA (Hons) (VUW), CA

Andrew is an Associate Professor and the Post-Graduate Programme Director in the School of Accounting and Commercial Law, Faculty of Commerce and Administration, Victoria University of Wellington. 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. He 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

PhD (ANU), MA (Lancs), Dip Acc (Massey), CA

LLin Mei is an Associate Professor 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.