Comparing the New Zealand and Australian GAAR

Revenue Law Journal: Vol. 25 : Iss. 1, Article 3

U. of Adelaide Law Research Paper No. 2017-44

30 Pages Posted: 22 Jan 2018

See all articles by John Tretola

John Tretola

University of Adelaide - School of Law

Date Written: January 21, 2018

Abstract

This paper seeks to compare and contrast the Australian and New Zealand general anti-avoidance rules (GAAR) and to highlight what parts of each respective GAAR work well and which parts could be improved. The paper will first discuss what is meant by the term tax avoidance and then outline the current general anti-avoidance rules in New Zealand and Australia that are designed to counter tax avoidance. The paper will then compare the New Zealand GAAR as against the Australian GAAR.

Keywords: GAAR Australia NZ

JEL Classification: K34

Suggested Citation

Tretola, John, Comparing the New Zealand and Australian GAAR (January 21, 2018). Revenue Law Journal: Vol. 25 : Iss. 1, Article 3, U. of Adelaide Law Research Paper No. 2017-44, Available at SSRN: https://ssrn.com/abstract=3106522 or http://dx.doi.org/10.2139/ssrn.3106522

John Tretola (Contact Author)

University of Adelaide - School of Law ( email )

Ligertwood Building
Adelaide 5005, South Australia SA 5005
Australia

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