
Name: Marilyn Hay
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Web Site: http://www.cch.co.nz
Bio: Marilyn Hay, LLB. Marilyn is a contributing editor for the New Zealand Goods and Services Tax Guide, New Zealand Duties Guide, New Zealand Tax Cases and a number of other tax publications. She advises on a wide range of corporate tax issues as a senior solicitor with the Inland Revenue Department.
Posts by Marilyn Hay:
BNZ Tax avoidance decision
August 12th, 2009The BNZ has confirmed that it has filed a notice to appeal the High Court’s decision in BNZ Investments Limited v C of IR. The High Court had ruled that the bank’s use of six structured finance transactions between 1998 and 2005 was tax avoidance – see James Coleman’s posting below.
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