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.
    • 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 ...