scholarly journals The price we pay for a specialised society: Do tax disputes require greater judicial specialisation in New Zealand?

2021 ◽  
Author(s):  
◽  
Sarah Miles
Keyword(s):  
New Zealand ◽  
Tax Law ◽  
Court System ◽  
High Court ◽  
System A ◽  
Effective Level

<p>In recent years, a review of the Judicature Act and the introduction of the Judicature Modernisation Bill have enlivened the debate over the structure and character of the New Zealand court system. A key issue that the recent review and reforms have brought to the fore is whether greater judicial specialisation is advantageous at the High Court level. This paper considers whether tax cases, in particular, warrant greater judicial specialisation. The paper draws from experiences of specialised tax adjudication in foreign jurisdictions and evaluates the efficacy of existing specialisation in the New Zealand system, as well as considering whether the nature of tax law lends itself to specialisation. The conclusion is that greater judicial specialisation in respect of tax cases is undesirable. Admittedly, specialisation has been effective in many foreign jurisdictions and many characteristics of tax law favour specialisation. Yet, specialisation would come at a price in terms of the independence of tax judges and the development of idiosyncratic law. Moreover, New Zealand’s size would decimate the benefits that it could gain from further specialisation, particularly when the disputes process and the Taxation Review Authority already incorporate an effective level of specialisation to the resolution of tax disputes in New Zealand.</p>

scholarly journals The price we pay for a specialised society: Do tax disputes require greater judicial specialisation in New Zealand?

2021 ◽  
Author(s):  
◽  
Sarah Miles
Keyword(s):  
New Zealand ◽  
Tax Law ◽  
Court System ◽  
High Court ◽  
System A ◽  
Effective Level

<p>In recent years, a review of the Judicature Act and the introduction of the Judicature Modernisation Bill have enlivened the debate over the structure and character of the New Zealand court system. A key issue that the recent review and reforms have brought to the fore is whether greater judicial specialisation is advantageous at the High Court level. This paper considers whether tax cases, in particular, warrant greater judicial specialisation. The paper draws from experiences of specialised tax adjudication in foreign jurisdictions and evaluates the efficacy of existing specialisation in the New Zealand system, as well as considering whether the nature of tax law lends itself to specialisation. The conclusion is that greater judicial specialisation in respect of tax cases is undesirable. Admittedly, specialisation has been effective in many foreign jurisdictions and many characteristics of tax law favour specialisation. Yet, specialisation would come at a price in terms of the independence of tax judges and the development of idiosyncratic law. Moreover, New Zealand’s size would decimate the benefits that it could gain from further specialisation, particularly when the disputes process and the Taxation Review Authority already incorporate an effective level of specialisation to the resolution of tax disputes in New Zealand.</p>

scholarly journals The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?

2015 ◽  
Vol 46 (2) ◽  
pp. 361
Author(s):  
Sarah Miles
Keyword(s):  
New Zealand ◽  
Tax Law ◽  
Court System ◽  
High Court ◽  
System A

In recent years, a review of the Judicature Act 1908 and the introduction of the Judicature Modernisation Bill have enlivened the debate over the structure and character of the New Zealand court system. A key issue that the recent review and reforms have brought to the fore is whether greater judicial specialisation is advantageous at the High Court level. This article considers whether tax cases, in particular, warrant greater judicial specialisation. The article draws from experiences of specialised tax adjudication in foreign jurisdictions and evaluates the efficacy of existing specialisation in the New Zealand system, as well as considering whether the nature of tax law lends itself to specialisation. The conclusion is that greater judicial specialisation in respect of tax cases is undesirable. 

scholarly journals High Court of New Zealand and Tokelau – A Recent Case

2012 ◽  
Vol 43 (4) ◽  
pp. 645
Author(s):  
AH Angelo ◽  
Ashleigh Allan
Keyword(s):  
New Zealand ◽  
Case Note ◽  
Recent Case ◽  
Court System ◽  
High Court ◽  
Court Of Justice ◽  
First Case ◽  
The Future ◽  
The Law ◽  
Unknown Area

The decision of the High Court of New Zealand in the case of Pisaina Leilua-Lei Sam v The Council for the Ongoing Government of Tokelau and Faipule Foua Toloa (Sam v COG)  provides an opportunity to consider the court system of Tokelau and to glimpse a largely unknown area of the law of New Zealand. It appears that Sam v COG is the first case  to be decided by the High Court of New Zealand in the exercise of its jurisdiction as a separate Court of justice for Tokelau.  This case note deals in turn with the structure of Tokelau's court system, the judgment in Sam v COG, and the future of the system.

Search for Principle - The Government's Liability in Negligence for the Careless Exercise of its Statutory Powers

2000 ◽  
Vol 31 (3) ◽  
pp. 629
Author(s):  
Thomas Geuther
Keyword(s):  
New Zealand ◽  
Public Law ◽  
Public Authority ◽  
Special Treatment ◽  
Duty Of Care ◽  
Supreme Court Of Canada ◽  
Public Authorities ◽  
High Court ◽  
The Supreme Court ◽  
High Court Of Australia

For many years the English courts have struggled to develop a principled approach for determining when a public authority can owe a duty of care in respect of the exercise of its statutory powers. Initially, public authorities received no special treatment. Then the courts conferred an almost complete immunity on them, requiring public law irrationality to be established before considering whether a duty could arise. The English approach has not been adopted elsewhere in the Commonwealth. The High Court of Australia and the Supreme Court of Canada have developed different tests, and the New Zealand courts, while never explicitly rejecting the English position, have never followed it. This paper argues that a modified version of the Canadian Supreme Court's approach should be adopted in New Zealand. It proposes that irrationality be a precondition to the existence of a duty of care only where policy considerations are proved to have influenced the decisions of a public authority in exercising its statutory powers.

scholarly journals A Novel Approach for the Reimbursement of Permanent Partial Dental Disability Following Dental Injury

2015 ◽  
Vol 16 (6) ◽  
pp. 504-506
Author(s):  
Edgar Nehme ◽  
Sami Jad
Keyword(s):  
Quality Of Life ◽  
Insurance Companies ◽  
Court System ◽  
Permanent Disability ◽  
Dental Injury ◽  
System A ◽  
Novel Approach ◽  
New Formula

ABSTRACT Reimbursement of long-term permanent disability following a dental injury can lead to claims and legal involvement by the injured person. This will delay the treatment the patient's quality of life and the court system. A new formula has been hypothesized to address the problem. This might help the stakeholders including patients, insurance companies. The details of calculating the index and its significance are discussed. Implication studies are mandatory to refine the proposed hypothesis. How to cite this article Ayoub F, Nehme E, Jad S, Salameh Z. A Novel Approach for the Reimbursement of Permanent Partial Dental Disability Following Dental Injury. J Contemp Dent Pract 2015;16(6):504-506.

scholarly journals Impressions of Life and Law on the High Court Bench

2018 ◽  
Vol 49 (3) ◽  
pp. 297
Author(s):  
Matthew SR Palmer
Keyword(s):  
New Zealand ◽  
Public Law ◽  
High Court ◽  
Public Lecture

The following is a public lecture given at Victoria University of Wellington on 27 March 2018, organised by the New Zealand Centre for Public Law. In it Justice Matthew Palmer compares his impressions of life and law on the High Court Bench with that in practice and in academia.

scholarly journals Harvey v Beveridge: Common Intention Constructive Trusts in New Zealand?

2015 ◽  
Vol 46 (3) ◽  
pp. 959
Author(s):  
Mark Bennett
Keyword(s):  
New Zealand ◽  
High Court ◽  
Adequate Understanding ◽  
Court Of Appeal

This article discusses the reasoning of the High Court and Court of Appeal in Harvey v Beveridge in respect of the existence of "common intention constructive trusts" in New Zealand law. It analyses the development of constructive trusts doctrine in New Zealand, and argues that a different approach was taken to the application of this doctrine in relationship property disputes compared with the equivalent English doctrine. This difference was not recognised in Harvey v Beveridge, and it is argued that an adequate understanding of this difference requires us to grapple with the underlying foundations of the New Zealand law, which were left open during the Court of Appeal's development of the doctrine.

scholarly journals Who are we Trying to Protect? The Role of Vulnerability Analysis in New Zealand's Law of Negligence

2016 ◽  
Vol 47 (1) ◽  
pp. 19
Author(s):  
Scott William Hugh Fletcher
Keyword(s):  
New Zealand ◽  
City Council ◽  
High Court ◽  
North Shore ◽  
The Law ◽  
High Court Of Australia ◽  
Negligence Law ◽  
Insight Into ◽  
Consistent Application

New Zealand has incorporated ideas of vulnerability within its law of negligence for some years. It has not, however, clarified what is meant by vulnerability or the role the concept plays within the broader duty of care framework. Several obiter comments in Body Corporate No 207624 v North Shore City Council (Spencer on Byron) suggest the concept ought not to be part of the law due to its uncertain and confusing nature. Subsequent cases have, however, continued to use the concept, and continue to use it despite both its historically ill-defined nature and the additional uncertainty added by Spencer on Byron. This article argues that vulnerability can and ought to be a part of New Zealand negligence law. With a consistent application of a single test for vulnerability – that established in the High Court of Australia in Woolcock Street Investments Pty Ltd v CDG Pty Ltd – vulnerability can be conceptually certain and provide useful insight into the issues posed by the law of negligence.

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