This paper seeks to compare and contrast the Australian and New Zealand general anti-avoidance rules (GAAR) and to highlight what parts of each respective GAAR work well and which parts could be improved.
"Comparing the New Zealand and Australian GAAR,"
Revenue Law Journal: Vol. 25
, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol25/iss1/3