The relevance of taxpayers' constitutional rights in the light of revenues' powers of search and seizure

Gupta, R

The relevance of taxpayers' constitutional rights in the light of revenues' powers of search and seizure

aut.conference.type	Published Abstract
aut.researcher	Gupta, Ranjana
dc.contributor.author	Gupta, R
dc.date.accessioned	2013-06-09T23:31:51Z
dc.date.accessioned	2013-06-09T23:31:53Z
dc.date.available	2013-06-09T23:31:51Z
dc.date.available	2013-06-09T23:31:53Z
dc.date.copyright	2013-01-23
dc.date.issued	2013-01-23
dc.description.abstract	For the first time in New Zealand, this article investigates the role that the New Zealand Bill of Rights Act 1990 has played in New Zealand taxation case law. To determine this, the article analyses the interaction of the New Zealand Commissioner of Inland Revenue’s powers of search and seizure under ss 16 and 17 of the Tax Administration Act 1994 and s 21 of the Bill of Rights Act 1990. The article demonstrates that the absence of constitutional rights in New Zealand, constitutional entrenchment and the inclusion of s 4 in the Bill of Rights Act 1990 have accounted for differing outcomes in the courts.
dc.identifier.citation	25th Australasian Tax Teachers’ Association Conference held at Commercial Law Department, University of Auckland, Auckland, New Zealand, 2013-01-23to 2013-01-25, published in: Tax Alchemy: Turning silver into gold
dc.identifier.uri	https://hdl.handle.net/10292/5439
dc.publisher	Commercial Law Department, The University of Auckland
dc.relation.replaces	http://hdl.handle.net/10292/5438
dc.relation.replaces	10292/5438
dc.relation.uri	http://docs.business.auckland.ac.nz/Doc/25-Ranjana-Gupta-paper.pdf
dc.rights	NOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in (see Citation). The original publication is available at (see Publisher's Version).
dc.rights.accessrights	OpenAccess
dc.title	The relevance of taxpayers' constitutional rights in the light of revenues' powers of search and seizure
dc.type	Conference Contribution
pubs.elements-id	147988
pubs.organisational-data	/AUT
pubs.organisational-data	/AUT/Business & Law
pubs.organisational-data	/AUT/Business & Law/School of Law
pubs.organisational-data	/AUT/Business & Law/School of Law/Law PBRF 2012