Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance
New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006
34 Pages Posted: 14 May 2010 Last revised: 11 Apr 2015
Date Written: 2006
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: Suggested Citation