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dc.contributor.authorGupta, R
dc.date.accessioned2013-06-09T23:31:51Z
dc.date.accessioned2013-06-09T23:31:53Z
dc.date.available2013-06-09T23:31:51Z
dc.date.available2013-06-09T23:31:53Z
dc.date.copyright2013-01-23
dc.date.issued2013-06-10
dc.identifier.citation25th Australasian Tax Teachers’ Association Conference held at Commercial Law Department, University of Auckland, Auckland, New Zealand, 2013-01-23to 2013-01-25, published in: Tax Alchemy: Turning silver into gold
dc.identifier.urihttp://hdl.handle.net/10292/5439
dc.description.abstractFor the first time in New Zealand, this article investigates the role that the New Zealand Bill of Rights Act 1990 has played in New Zealand taxation case law. To determine this, the article analyses the interaction of the New Zealand Commissioner of Inland Revenue’s powers of search and seizure under ss 16 and 17 of the Tax Administration Act 1994 and s 21 of the Bill of Rights Act 1990. The article demonstrates that the absence of constitutional rights in New Zealand, constitutional entrenchment and the inclusion of s 4 in the Bill of Rights Act 1990 have accounted for differing outcomes in the courts.
dc.publisherCommercial Law Department, The University of Auckland
dc.relation.replaceshttp://hdl.handle.net/10292/5438
dc.relation.replaces10292/5438
dc.relation.urihttp://docs.business.auckland.ac.nz/Doc/25-Ranjana-Gupta-paper.pdf
dc.rightsNOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in (see Citation). The original publication is available at (see Publisher's Version).
dc.titleThe relevance of taxpayers' constitutional rights in the light of revenues' powers of search and seizure
dc.typeConference Contribution
dc.rights.accessrightsOpenAccess
aut.conference.typePublished Abstract
pubs.elements-id147988


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