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Browsing Open Theses & Dissertations by Author "Macdonald, Michael Alan"

Now showing items 1-1 of 1

    • Westpac: the Holy Grail of tax avoidance?

      Macdonald, Michael Alan (Auckland University of Technology, 2011)
      In this paper the writer looks to see whether the current anti-avoidance provisions are being correctly applied. It looks at the application of these provisions in light of the judgment of Elmiger and Another v Commissioner ...