In this paper Sir Ivor Richardson discusses the role and possible methods of work of lawyers assigned to law reform tasks outside their home jurisdictions. In particular, he relates his comments to his own experience in preparing fiscal and banking legislation for Mauritius, Tonga and Western Samoa

With acknowledgment of the growing popularity of the trust as an effective taxation planning vehicle, this article explores various principles of taxing trusts under the Land and Income Tax Act 1956. The author first analyses the requirements of sections 155(a) and 155(b) of the Act and the...

The article explores the legacy of British tax concepts on the development of New Zealand tax laws. After an historical sketch of the legislation leading through to the total rewrite of income tax law in plain English user-friendly style in the Income Tax Act 2007, the article charts the moves...