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New Zealand’s Definitive Income Tax Guide Released

New Zealand’s Definitive Income Tax Guide Released

New Zealand’s definitive income tax guide is being launched this week (23rd August 2004).

Income Tax in NZ is the first major in-depth approach to income tax law since the 1976 edition of Molloy on Income Tax, says one of the book’s main authors, Dr Chris Ohms, and is the result of 14 years collaborative work.

“This is the first time since Molloy that such a comprehensive coverage of the New Zealand income tax system from a legal perspective has been written. This work concentrates on the income tax legislation itself and how it has been interpreted and applied by the courts in New Zealand guided by cases from other jurisdictions such as Australia and the United Kingdom,” says Dr Ohms.

Income Tax in NZ is aimed at tax practitioners, lawyers, accountants, and law and commerce students seeking to understand income tax law as it applies in NZ under the Income Tax Act 1994.

The authors come from a range of academic and tax practice backgrounds. Their aim is to encourage a deeper appreciation and understanding of the New Zealand tax system by providing detailed analysis of its legal interpretation and practical application.

The project commenced in 1990. Main authors Dr Chris Ohms and Nigel Smith are accompanied by two other main contributors - the late Associate Professor Garth Harris of University of Auckland and Mr Casey Plunket who is a tax partner at law firm Chapman Tripp.

This book fills a gap in the market as there is no legal treatise on tax law - NZ lawyers, accountants, IRD and Judges needed a legally focused textbook that was more than a simple tax guide.

The book has been released to bookstores this week. For details of contents – refer Brookers Website:

About the researcher.
- Dr Chris Ohms
BCom LLM (Hons) PhD (Auck)
Barrister and Solicitor of the High Court of New Zealand
Associate-Professor Auckland University of Technology (AUT)
Dr Chris Ohms is Associate-Professor in Accounting and Finance specialising in taxation at AUT. A lawyer by training, Chris holds an LLB/BCom, LLM (Hons) and PhD from the University of Auckland. Chris is also a Barrister and Solicitor of the High Court of New Zealand. Chris joined AUT in 2004 from the University of Auckland’s Department of Commercial Law where he worked since 1990 teaching mainly tax law in the School of Business and Economics. Chris has specialised in taxation law and policy from an early stage in his academic career and undertook his PhD in the area of income tax anti-avoidance law and policy. Chris has published over ten refereed articles on tax law and policy and presented papers at many international tax conferences. He also has strong links with Inland Revenue and often presents guest seminars to both regional and Head Offices. Chris is the lead author in a team working with the legal publisher Brookers which is in the process of finishing a 1600 page legal treatise Income Tax in New Zealand.

- Nigel Smith
BCom MTaxS (Hons) (Auck)
Chartered Accountant
Director, NSA Limited


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