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You searched for +publisher:"AUT University" +contributor:("Ohms, Chris"). Showing records 1 – 11 of 11 total matches.

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AUT University

1. Yang, Wanshan. Harmonisation of Australia and New Zealand tax systems under a single economic market .

Degree: 2011, AUT University

 Australia and New Zealand have an ambitious intention of driving towards a trans-Tasman Single Economic Market (SEM) based on common regulatory frameworks. Tax harmonisation is… (more)

Subjects/Keywords: Tax harmonisation; Trans-Tasman; Single Economic Market; Tax competition; New Zealand tax system; Australia tax system

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APA (6th Edition):

Yang, W. (2011). Harmonisation of Australia and New Zealand tax systems under a single economic market . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/2557

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Yang, Wanshan. “Harmonisation of Australia and New Zealand tax systems under a single economic market .” 2011. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/2557.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Yang, Wanshan. “Harmonisation of Australia and New Zealand tax systems under a single economic market .” 2011. Web. 23 Oct 2020.

Vancouver:

Yang W. Harmonisation of Australia and New Zealand tax systems under a single economic market . [Internet] [Thesis]. AUT University; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/2557.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Yang W. Harmonisation of Australia and New Zealand tax systems under a single economic market . [Thesis]. AUT University; 2011. Available from: http://hdl.handle.net/10292/2557

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

2. Macdonald, Michael Alan. Westpac: the Holy Grail of tax avoidance? .

Degree: 2012, AUT University

 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… (more)

Subjects/Keywords: Tax Avoidance; Westpac

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APA (6th Edition):

Macdonald, M. A. (2012). Westpac: the Holy Grail of tax avoidance? . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/3603

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Macdonald, Michael Alan. “Westpac: the Holy Grail of tax avoidance? .” 2012. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/3603.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Macdonald, Michael Alan. “Westpac: the Holy Grail of tax avoidance? .” 2012. Web. 23 Oct 2020.

Vancouver:

Macdonald MA. Westpac: the Holy Grail of tax avoidance? . [Internet] [Thesis]. AUT University; 2012. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/3603.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Macdonald MA. Westpac: the Holy Grail of tax avoidance? . [Thesis]. AUT University; 2012. Available from: http://hdl.handle.net/10292/3603

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

3. Hunt, Daniel. Is there a case for a comprehensive Capital Gains Tax in New Zealand? .

Degree: 2011, AUT University

 This dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether… (more)

Subjects/Keywords: Capital Gains Tax; Taxation; CGT; Tax Working Group; New Zealand; Tax legislation

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APA (6th Edition):

Hunt, D. (2011). Is there a case for a comprehensive Capital Gains Tax in New Zealand? . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/2306

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/2306.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Web. 23 Oct 2020.

Vancouver:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Internet] [Thesis]. AUT University; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/2306.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Thesis]. AUT University; 2011. Available from: http://hdl.handle.net/10292/2306

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

4. Vaughan, Jeni. Statements issued by the Commissioner of Inland Revenue - with recent legislative changes what is their legal status? .

Degree: 2009, AUT University

 This dissertation discusses what if any impact that changes made to New Zealand’s tax administration system have had on the legal status of statements made… (more)

Subjects/Keywords: New Zealand; Tax legislation; Estoppel; Care and management provisions; Disputes process; Tax self-assessment

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Vaughan, J. (2009). Statements issued by the Commissioner of Inland Revenue - with recent legislative changes what is their legal status? . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/529

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Vaughan, Jeni. “Statements issued by the Commissioner of Inland Revenue - with recent legislative changes what is their legal status? .” 2009. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/529.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Vaughan, Jeni. “Statements issued by the Commissioner of Inland Revenue - with recent legislative changes what is their legal status? .” 2009. Web. 23 Oct 2020.

Vancouver:

Vaughan J. Statements issued by the Commissioner of Inland Revenue - with recent legislative changes what is their legal status? . [Internet] [Thesis]. AUT University; 2009. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/529.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Vaughan J. Statements issued by the Commissioner of Inland Revenue - with recent legislative changes what is their legal status? . [Thesis]. AUT University; 2009. Available from: http://hdl.handle.net/10292/529

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

5. Chen, Ivy Nixuan. Choice principle revisit - a closer look at Privy Council's decision in Peterson v CIR .

Degree: 2009, AUT University

 Choice principle is a very difficult concept in the context of tax avoidance. It ultimately ousts the operation of a general anti-avoidance provision in the… (more)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Chen, I. N. (2009). Choice principle revisit - a closer look at Privy Council's decision in Peterson v CIR . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/690

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Chen, Ivy Nixuan. “Choice principle revisit - a closer look at Privy Council's decision in Peterson v CIR .” 2009. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/690.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Chen, Ivy Nixuan. “Choice principle revisit - a closer look at Privy Council's decision in Peterson v CIR .” 2009. Web. 23 Oct 2020.

Vancouver:

Chen IN. Choice principle revisit - a closer look at Privy Council's decision in Peterson v CIR . [Internet] [Thesis]. AUT University; 2009. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/690.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Chen IN. Choice principle revisit - a closer look at Privy Council's decision in Peterson v CIR . [Thesis]. AUT University; 2009. Available from: http://hdl.handle.net/10292/690

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

6. Gupta, Ranjana. Receipts from personal exertion: mere gifts or gross income? .

Degree: 2009, AUT University

 This paper explores the gaps that exist with regard to the taxation of receipts from personal exertion. This research examines both the New Zealand legislation… (more)

Subjects/Keywords: New Zealand tax legislation; Case law; Gift; Qualitative

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Gupta, R. (2009). Receipts from personal exertion: mere gifts or gross income? . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/735

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Gupta, Ranjana. “Receipts from personal exertion: mere gifts or gross income? .” 2009. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/735.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Gupta, Ranjana. “Receipts from personal exertion: mere gifts or gross income? .” 2009. Web. 23 Oct 2020.

Vancouver:

Gupta R. Receipts from personal exertion: mere gifts or gross income? . [Internet] [Thesis]. AUT University; 2009. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/735.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Gupta R. Receipts from personal exertion: mere gifts or gross income? . [Thesis]. AUT University; 2009. Available from: http://hdl.handle.net/10292/735

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

7. Gosai, Rakesh Datt. The role of the Newton Predication Test in the tax avoidance methodology .

Degree: 2009, AUT University

 The anti-avoidance provisions of the Income Tax Act 2007 are of immense concern to tax practitioners and the Commissioner of Inland Revenue alike. This is… (more)

Subjects/Keywords: Tax; Avoidance; Predication; Trinity; Cases; Methodology

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Gosai, R. D. (2009). The role of the Newton Predication Test in the tax avoidance methodology . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/785

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Gosai, Rakesh Datt. “The role of the Newton Predication Test in the tax avoidance methodology .” 2009. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/785.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Gosai, Rakesh Datt. “The role of the Newton Predication Test in the tax avoidance methodology .” 2009. Web. 23 Oct 2020.

Vancouver:

Gosai RD. The role of the Newton Predication Test in the tax avoidance methodology . [Internet] [Thesis]. AUT University; 2009. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/785.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Gosai RD. The role of the Newton Predication Test in the tax avoidance methodology . [Thesis]. AUT University; 2009. Available from: http://hdl.handle.net/10292/785

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

8. Zhang, Ling (Becky). Tax avoidance: causes and solutions .

Degree: 2007, AUT University

 Tax avoidance is attracting more and more attention from the public. Different people have different understanding and definitions of tax avoidance. The purpose of this… (more)

Subjects/Keywords: Tax avoidance; Tax law - New Zealand; Tax law - Australia; Tax law - Canada; Prevention of tax avoidance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Zhang, L. (. (2007). Tax avoidance: causes and solutions . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/13

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Zhang, Ling (Becky). “Tax avoidance: causes and solutions .” 2007. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/13.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Zhang, Ling (Becky). “Tax avoidance: causes and solutions .” 2007. Web. 23 Oct 2020.

Vancouver:

Zhang L(. Tax avoidance: causes and solutions . [Internet] [Thesis]. AUT University; 2007. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/13.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zhang L(. Tax avoidance: causes and solutions . [Thesis]. AUT University; 2007. Available from: http://hdl.handle.net/10292/13

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

9. Than, Tut. The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230: statutory interpretation in New Zealand tax avoidance law .

Degree: 2008, AUT University

 In June 2007, the Court of Appeal in New Zealand disallowed the taxpayers appeal and decided that Trinity Scheme is a tax avoidance arrangement. The… (more)

Subjects/Keywords: Statutory interpretation; Tax avoidance; Taxation; Judiciary system

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APA (6th Edition):

Than, T. (2008). The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230: statutory interpretation in New Zealand tax avoidance law . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/416

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Than, Tut. “The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230: statutory interpretation in New Zealand tax avoidance law .” 2008. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/416.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Than, Tut. “The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230: statutory interpretation in New Zealand tax avoidance law .” 2008. Web. 23 Oct 2020.

Vancouver:

Than T. The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230: statutory interpretation in New Zealand tax avoidance law . [Internet] [Thesis]. AUT University; 2008. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/416.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Than T. The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230: statutory interpretation in New Zealand tax avoidance law . [Thesis]. AUT University; 2008. Available from: http://hdl.handle.net/10292/416

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

10. Moodley, Dennis. Analysis & reform: a review of section HK11 of the Income Tax Act 2004 and its effectiveness .

Degree: 2009, AUT University

 This research refers to section HK11 in the Income Tax Act 2004 (“ITA04”). At the commencement of this research the New Zealand Income Tax Act… (more)

Subjects/Keywords: Limited liabilities; Tax liability; Tax evasion; Tax mitigation; Tax legislation; Creditor liability

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APA (6th Edition):

Moodley, D. (2009). Analysis & reform: a review of section HK11 of the Income Tax Act 2004 and its effectiveness . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/531

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Moodley, Dennis. “Analysis & reform: a review of section HK11 of the Income Tax Act 2004 and its effectiveness .” 2009. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/531.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Moodley, Dennis. “Analysis & reform: a review of section HK11 of the Income Tax Act 2004 and its effectiveness .” 2009. Web. 23 Oct 2020.

Vancouver:

Moodley D. Analysis & reform: a review of section HK11 of the Income Tax Act 2004 and its effectiveness . [Internet] [Thesis]. AUT University; 2009. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/531.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Moodley D. Analysis & reform: a review of section HK11 of the Income Tax Act 2004 and its effectiveness . [Thesis]. AUT University; 2009. Available from: http://hdl.handle.net/10292/531

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


AUT University

11. Pan, Ann Gee. Discuss the shortfall penalty regime under the Tax Administration Act 1994 .

Degree: AUT University

 This research focuses on the shortfall penalty regime under the Tax Administration Act 1994. The discussion aims to provide everyone with a clear concept of… (more)

Subjects/Keywords: Taxation  – Law and legislation  – New Zealand; Tax penalties  – New Zealand; Taxpayer compliance  – New Zealand

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Pan, A. G. (n.d.). Discuss the shortfall penalty regime under the Tax Administration Act 1994 . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/11358

Note: this citation may be lacking information needed for this citation format:
No year of publication.
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Pan, Ann Gee. “Discuss the shortfall penalty regime under the Tax Administration Act 1994 .” Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/11358.

Note: this citation may be lacking information needed for this citation format:
No year of publication.
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Pan, Ann Gee. “Discuss the shortfall penalty regime under the Tax Administration Act 1994 .” Web. 23 Oct 2020.

Note: this citation may be lacking information needed for this citation format:
No year of publication.

Vancouver:

Pan AG. Discuss the shortfall penalty regime under the Tax Administration Act 1994 . [Internet] [Thesis]. AUT University; [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/11358.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
No year of publication.

Council of Science Editors:

Pan AG. Discuss the shortfall penalty regime under the Tax Administration Act 1994 . [Thesis]. AUT University; Available from: http://hdl.handle.net/10292/11358

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
No year of publication.

.