Income Tax

Here are publications about Income Tax by Mark Keating:

Practitioner’s Viewpoint – Supreme Court lays down tax avoidance law for first time

Practitioner’s viewpoint – A unified theory of tax avoidance

Trustpower – the black hole problem continues

The Under-Used Anti-Avoidance Provision

That’s Entertainment – Taxation of Entertainers and Athletes in New Zealand

Problems Flowing from the Nil Depreciation of Buildings

Reconstruction of Tax Aviodance Arrangements

New Zealand’s General Anti-Avoidance Provisions

Tax Avoidance in New Zealand – The Camel’s Back that Refuses to Break!

Tax Consequences of Employment Court Rulings in Employee-Contractor Cases

Tax Consequences of Tranz Rail Insider Trading Settlement

Tax Treatment of Guarantee Payments – A Silver Lining to Business Failure