scholarly journals The Interpretation Provisions in the New Zealand Income Tax Act 1994

1999 ◽  
Vol 30 (1) ◽  
pp. 49
Author(s):  
John Prebble
Keyword(s):  
New Zealand ◽  
Income Tax ◽  
General Applicability ◽  
The Core ◽  
Tax Legislation ◽  
The Way

Historically, courts have been unwilling to adopt a purposive approach to the interpretation of tax statutes. This reluctance extends to the application of section 5(j) of the Acts Interpretation Act 1924, which courts say has no general applicability to income tax legislation. In 1996, as part of a process of rewriting the Income Tax Act 1994, Parliament inserted a number of interpretation provisions into the Act. The goal that the drafters had in mind is not entirely clear, but the 1996interpretation provisions appear to be calculated to require the courts to interpret the Act more purposively, meaning, in this context, to interpret the Act more in the light of the overall objective of levying tax. If that was indeed the goal, the 1996 provisions do not achieve it, nor is it possible to determine whether the provisions achieve other worthwhile goals. Indeed, the stipulation in section AA 3(1) that provisions of the Act should be interpreted "in [the] light of the purpose provisions, the core provisions, and the way in which the Act is organised" may in future be turned against the interests of the Crown in order to support otherwise unpersuasive arguments on behalf of taxpayers.

scholarly journals Predication: The Test For Tax Avoidance in New Zealand From Newton to Ben Nevis

2015 ◽  
Vol 46 (3) ◽  
pp. 1011 ◽  
Author(s):  
John Prebble ◽  
Hamish McIntosh
Keyword(s):  
New Zealand ◽  
Income Tax ◽  
Tax Avoidance ◽  
Decision Makers ◽  
Tax Legislation ◽  
First Case ◽  
The Supreme Court ◽  
Inland Revenue ◽  
To Come ◽  
Historical Antecedents

General anti-avoidance rules in income tax legislation are a blunt instrument. They can operate most effectively when decision makers move directly from the rule, such as "Arrangements with the purpose of tax avoidance are void against the Commissioner" to the facts, for example, "Objectively, do these facts demonstrate a purpose of avoidance?", or to paraphrase Lord Denning's test, "Viewing these facts objectively, can one predicate an avoidance purpose?"New Zealand courts adopted Lord Denning's "predication test" in 1966, but later cases confused things by trying to incorporate sub-rules into the exercise of looking for an avoidance purpose.Parliament codified and strengthened the predication test in 1974. Inland Revenue Department archives show that strengthening and codification of the test was what was intended and the language of the amendment confirms this intention. Nevertheless, later judgments misunderstood what the predication test entailed, and mistakenly thought that Parliament intended the 1974 amendment to abolish the test and to replace it with something else.In 2009 the Supreme Court delivered its judgment in Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue, the first case on tax avoidance to come before the Court. The Court said that the 1974 amendment abolished the predication test, but its reasoning in deciding the Ben Nevis case was in effect an exercise in predication.It would be useful to employ a name for the Supreme Court's approach to tax avoidance because a name would enable people to refer to the Supreme Court's test without circumlocution. "Predication" is the appropriate name because of its accuracy as to the meaning required and because of its historical antecedents.

scholarly journals Simplicity in Legislative Drafting and Rewriting Tax Legislation

2012 ◽  
Vol 43 (3) ◽  
pp. 517 ◽  
Author(s):  
Ivor Richardson
Keyword(s):  
United Kingdom ◽  
New Zealand ◽  
Income Tax ◽  
Common Law ◽  
Tax System ◽  
Tax Legislation ◽  
The United Kingdom ◽  
Law Commission

The search for simplicity in legislative drafting affects all legislatures. It is also central to the work of the New Zealand Law Commission and of governments in other comparable jurisdictions. Rather than exploring a range of statutes in various jurisdictions, this article focuses on income tax. It does so for two reasons. The first is that income tax has been crucial to the funding of government in common law jurisdictions and to achieving a legislative balance between simplicity and other criteria of an acceptable tax system. The second is that we can draw on three recent projects to rewrite income tax legislation – in Australia, the United Kingdom and New Zealand.

An Adolescent Girl Experiments with Sexuality: Rain (Christine Jeffs, 2001)

2018 ◽  
Author(s):  
Alistair Fox
Keyword(s):  
New Zealand ◽  
Adolescent Girl ◽  
Emotional Problems ◽  
Human Condition ◽  
The Core ◽  
Parental Neglect ◽  
The Human Condition

The analysis in this chapter focuses on Christine Jeffs’s Rain as evidence of a shift that had occurred in New Zealand society whereby puritan repression is no longer perceived as the source of emotional problems for children in the process of becoming adults, but rather its opposite – neoliberal individualism, hedonism, and the parental neglect and moral lassitude it had promoted. A comparison with Kirsty Gunn’s novel of the same name, upon which the adaptation is based, reveals how Jeffs converted a poetic meditation on the human condition into a cinematic family melodrama with a girl’s discovery of the power of her own sexuality at the core.

‘To wise for a woman’

2018 ◽  
Author(s):  
Nicola Clark
Keyword(s):  
Marital Problems ◽  
The Core ◽  
The Family ◽  
Made In ◽  
The Way

While there were clear strategic aims in the way that marriages were made in the Howard dynasty during this period, the family was only unusual in that it operated at the very top of the aristocratic hierarchy and was therefore able to use marital alliances to successfully recover and bolster both status and finances. Where they were different, however, was in the experience of some of these women within marriage. By and large, the marriages made by and for members of the family, including women, seem to have been as successful as others of their class. However, three women close to the core of the dynasty experienced severe marital problems, even ‘failed’ marriages, almost simultaneously during the 1520s and 1530s. The records generated by these episodes tell us about the way in which the family operated as a whole, and the agency of women in this context, and this chapter therefore reconstructs these disputes for this purpose.

Systematicity and Normative Justification

2017 ◽  
Author(s):  
Kevin Thompson
Keyword(s):  
Political Philosophy ◽  
Unique Form ◽  
The Core ◽  
The Creation ◽  
Normative Justification ◽  
The Way

This chapter examines systematicity as a form of normative justification. Thompson’s contention is that the Hegelian commitment to fundamental presuppositionlessness and hence to methodological immanence, from which his distinctive conception of systematicity flows, is at the core of the unique form of normative justification that he employs in his political philosophy and that this is the only form of such justification that can successfully meet the skeptic’s challenge. Central to Thompson’s account is the distinction between systematicity and representation and the way in which this frames Hegel’s relationship to the traditional forms of justification and the creation of his own distinctive kind of normative argumentation.

Kierkegaard, Metaphysics, and Love

2013 ◽  
Vol 2013 (1) ◽  
Author(s):  
George Pattison
Keyword(s):  
Sense Of Self ◽  
The Self ◽  
The Other ◽  
Gabriel Marcel ◽  
The Core ◽  
The Dead ◽  
Alternative Reading ◽  
The Way

AbstractNoting Heidegger’s critique of Kierkegaard’s way of relating time and eternity, the paper offers an alternative reading of Kierkegaard that suggests Heidegger has overlooked crucial elements in the Kierkegaardian account. Gabriel Marcel and Sharon Krishek are used to counter Heidegger’s minimizing of the deaths of others and to show how the deaths of others may become integral to our sense of self. This prepares the way for revisiting Kierkegaard’s discourse on the work of love in remembering the dead. Against the criticism that this reveals the absence of the other in Kierkegaardian love, the paper argues that, on the contrary, it shows how Kierkegaard conceives the self as inseparable from the core relationships of love that, despite of death, constitute it as the self that it is.

“World without End”

2021 ◽  
Vol 3 (1) ◽  
pp. 65-89
Author(s):  
Erik Meganck
Keyword(s):  
Philosophy Of Religion ◽  
Death Of God ◽  
The Core ◽  
The Absolute ◽  
First World ◽  
Late Modern ◽  
Inside Out ◽  
The Way ◽  
Scientific Rationalism

Abstract In this article, I want to make the following points, none of which are totally new, but their constellation here is meant to be challenging. First, world is not a (Cartesian) thing but an event, the event of sense. This event is opening and meaning – verbal tense. God may be a philosophical name of this event. This is recognized by late-modern religious atheist thought. This thought differs from modern scientific rationalism in that the latter’s so-called areligious atheism is actually a hyperreligious theism. On the way, the alleged opposition between philosophy and theology, between thought and faith is seen to erode. The core matter of this philosophy of religion will be the absolute reference, the system of objectivity and the holiness of the name. All this because of a prefix a- that has its sense turned inside out by the death of God.

2. Speaking of God in the Post-Human Era: An Examination of Radical Life Extension in Relation to Key Theological Concepts and Narratives

2018 ◽  
Author(s):  
Kaitlyn Barton
Keyword(s):  
Human Life ◽  
Life Extension ◽  
The Core ◽  
Psychological Suffering ◽  
The Cross ◽  
And Function ◽  
Radical Life Extension ◽  
The Way ◽  
Changing World

Rapid advancements in radical life extension technologies contribute to humanity’s ever-changing world. The normalization of radical life extension technologies would signify that the present era in which biology and evolution act as dictators of human life and health would come to an end, thereby ushering in the age of the post-human. The purpose of this paper is to engage in a theological analysis of how and to what degree the ways in which humanity speaks about God could be changed or influenced if radical life extension becomes normative within society. . It is likely that this powerful technology would have a significant impact on many facets of culture, including the way in which humanity engages with religion, in particular Christianity. To accomplish this, the technology that could potentially support radical life extension, namely nanotechnology and cybernetic immortality, will be explained in terms of their relevance and function. Subsequently, the affects of radical life extension for human life will be addressed. Specifically, the implications of the partial or full eradication of human biological and psychological suffering and death through the use of cybernetic immortality and nanotechnology and will be considered. From there, the core theological concepts and narratives will be analyzed in the context of the potential actualization of radical life extension technology. A focus will be placed on the ethic of loving thy neighbour, Christ’s suffering on the cross, the hope of salvation and the Christian hope of entrance into heaven after death. 

scholarly journals Accountability reporting objectives of Māori organizations

2018 ◽  
Vol 30 (4) ◽  
pp. 433-443 ◽  
Author(s):  
Russell Craig ◽  
Rawiri Taonui ◽  
Susan Wild ◽  
Lũcia Lima Rodrigues
Keyword(s):  
New Zealand ◽  
Design Methodology ◽  
Indigenous Communities ◽  
Core Values ◽  
Annual Reports ◽  
Content Type ◽  
Cultural Activities ◽  
The Core ◽  
Regional Associations

Purpose This paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori people of New Zealand (Aotearoa) and help demonstrate how these values are manifest in the accountability reporting of Māori-controlled organizations. Design/methodology/approach Narrative sections of ten annual reports of two small and two large Maori organizations, drawn variously from their financial years ending in the calendar years 2009 to 2014, are read closely. These organizations represent diverse tribal and regional associations in terms of size, scope and structure; and in terms of the business, social and cultural activities they pursue. Findings Three core Māori values are identified: spirituality (wairuatanga); intergenerationalism and restoration (whakapapa); and governance, leadership and respect (mana and rangatiratanga). The commitment to these values and the way this commitment is reflected in accountability reports of Maori organizations, is presented. Originality/value The examples provided, and the associated discussion, should help inform reporting initiatives of organizations that are seeking better accountability in terms of their long-term engagement with indigenous communities, the environment and broader society.

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