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Search Results for Collection: Masters Dissertations

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Is there a case for a comprehensive Capital Gains Tax in New Zealand?

Hunt, Daniel (AUT University; 2011)

This dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether a CGT should be introduced on an accrual or realisation ...
The Commissioner’s powers to access information: a licence to fish

Cohen, Sharon (AUT University; 2010)

This dissertation critically analyses selected provisions within ss 16 and 17 of New Zealand’s Tax Administration Act 1994. This Act is administered by the Inland Revenue. These are the access and information gathering ...
Statements issued by the Commissioner of Inland Revenue - with recent legislative changes what is their legal status?

Vaughan, Jeni (AUT University; 2008)

This dissertation discusses what if any impact that changes made to New Zealand’s tax administration system have had on the legal status of statements made by the Commissioner of Inland Revenue. One of the Commissioner’s ...
Flaws in New Zealand tax disputes process

Yan, Liya (AUT University; 2008)

The tax disputes process has been a popular topic for some time. Numerous professionals have openly critiqued current tax disputes process since the introduction of the legislative disputes resolution process. Most critics ...
A comparative analysis of New Zealand and Australian offshore investment rules

Mahabir, Sujan Sanjay (AUT University; 2008)

The deregulation of major world economies led to increased globalisation of enterprises which provided opportunities for New Zealand and Australian taxpayers to expand or move their businesses offshore. The globalisation ...
Analysis & reform: a review of section HK11 of the Income Tax Act 2004 and its effectiveness

Moodley, Dennis (AUT University; 2008)

This research refers to section HK11 in the Income Tax Act 2004 (“ITA04”). At the commencement of this research the New Zealand Income Tax Act was undergoing its final phase of a rewrite programme. The ITA04 is now Income ...