Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance

New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006

Victoria University of Wellington Legal Research Paper No. 10/2012

34 Pages Posted: 14 May 2010 Last revised: 11 Apr 2015

John Prebble QC

Victoria University of Wellington - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Rebecca Prebble

Government of New Zealand - Treasury

Catherine Vidler Smith

Victoria University of Wellington

Date Written: 2006

Abstract

When on the rare occasion retrospective legislation enters the statute book it is denounced from all angles as being illegal, unconstitutional, undemocratic, and contrary to natural justice and to the rule of law. The article considers the criticisms levelled at retrospective legislation, paying particular attention to legislation designed to frustrate tax avoidance.

Keywords: Retrospective legislation, Jurisprudence, Avoidance

JEL Classification: K34

Suggested Citation

Prebble QC, John and Prebble, Rebecca and Vidler Smith, Catherine, Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance (2006). New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006; Victoria University of Wellington Legal Research Paper No. 10/2012. Available at SSRN: https://ssrn.com/abstract=1605424

John Prebble QC (Contact Author)

Victoria University of Wellington - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

Rebecca Prebble

Government of New Zealand - Treasury ( email )

1 The Terrace
P.O. Box 3724
Wellington, 6011
New Zealand

Catherine Vidler Smith

Victoria University of Wellington ( email )

P.O. Box 600
Wellington, 6140
New Zealand

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