Geoff Harley

Barrister

No Address Available

SCHOLARLY PAPERS

1

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Scholarly Papers (1)

1.

Tax Law: How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer?

New Zealand Law Conference “The Law and Politics” Conference Papers, Volume 2, p. 200, 1993, Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 21,
Number of pages: 12 Posted: 21 Oct 2012 Last Revised: 20 Feb 2015
Victoria University of Wellington, Faculty of Law (Deceased), Barrister, former High Court Judge, UK, Barrister and former Commissioner of Inland Revenue
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Abstract:

Administrative law, tax administration, judicial review, Commissioner of Inland Revenue, tax avoidance, general anti-avoidance rule, post-assessment challenges