This On Demand was originally recorded on 25/05/2023.

In a world transformed by landmark decisions, what does "acceptable tax planning" mean in 2023? Join Denham Martin as he explores the intricate and evolving landscape of tax law in New Zealand.

From the Supreme Court's findings in Frucor to the significant powers conferred on the IR, Martin delves into the principles, presumptions, and regulatory mechanisms that shape tax planning today. He examines the blurred lines between acceptable and unacceptable tax planning, the impact of the GAAR, and the real-world challenges faced by taxpayers and advisors.

• Understand the Shift: Discover how key decisions have altered the foundation of tax planning.

• Explore the GAAR: Learn about the General Anti-Avoidance Rule's application and influence.

• Real-World Insights: Gain practical insights into urgent and important commercial and financial decisions where tax is a factor.

Learning Outcomes

Delve into the Supreme Court's decision in the Frucor Suntory case regarding the key principles that apply to "tax avoidance" determinations regarding commercial or private arrangements, when taxation considerations are of relevance and the practical implications of the judgement for taxpayers and advisers for common transactions.

Presenter Details

Denham Martin