What guidance they provide to this complex area of tax law

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Reference no: EM13502436

Question 1: Fringe Benefit Tax

1. "The Fringe Benefit Tax in New Zealand was introduced in the mid 1980's as an anti-avoidance measure for employment income". Do you agree with the statement? Discuss your answer from the perspectives of the canons of taxation and the good tax system.

Word limit: 1500 (not including references and footnotes)

Question 2: Capital - Revenue Distinction

2. Income tax law by its very nature is a complex subject. The capital-revenue distinction is one area that causes this complexity. In New Zealand the capital-revenue distinction is even more important because of the lack of a comprehensive capital gains regime. Furthermore, the term "capital" is not defined in the Income Tax Act 2007. However, there is a considerable body of case law that provides useful
guidance.

By examining the following two New Zealand tax cases discuss what guidance they provide to this complex area of tax law.

a. Fullers Bay of Island v CIR (2006) 22 NZTC 19,716 (CA)
b. Case W26 (2006) 22 NZTC 12,303

Reference no: EM13502436

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