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NOTE: Your deposited thesis will only be processed when the Tuwhera Open Theses team comes back from Christmas and New Year break on January 6th, 2020. Have an awesome holiday.
Browsing Open Theses & Dissertations by Author "Macdonald, Michael Alan"
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 ...