New Zealand Law Conference “The Law and Politics” Conference Papers, Volume 2, p. 200, 1993
12 Pages Posted: 21 Oct 2012 Last revised: 20 Feb 2015
Date Written: March 1, 1993
A discussion by a panel of experts, including Sir Ivor Richardson, of topical tax issues, including: (1) the scope for taxpayers to seek judicial review by the courts of the exercise of the Commissioner of Inland Revenue's powers, with particular reference to information gathering by the CIR at the pre-assessment stage and challenging the correctness of assessments; and (2) the role and meaning of the general anti-avoidance provision.
Keywords: Administrative law, tax administration, judicial review, Commissioner of Inland Revenue, tax avoidance, general anti-avoidance rule, post-assessment challenges
JEL Classification: D73, D78, E62, H20, H21, H24, H25, K33, K34
Suggested Citation: Suggested Citation
Richardson, Ivor and Jenkin QC, Peter and Park, Andrew and Harley, Geoff and Henry, David, Tax Law: How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer? (March 1, 1993). 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. Available at SSRN: https://ssrn.com/abstract=2159606