TalkTax » Marilyn Hay

Name: Marilyn Hay

Email:

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, 2009

The 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.

Recent comments

Simon G: Both of my parents are in residential care which is being paid for by their residential care loan. In the...
Carla Cross: I agree with you entirely. Transparency and certainty are crucial for a self-assessment tax system....
Daniel Hunt: It depends on the reason for the shareholding change. What is your reason for changing the shareholding...
Viny: Just wondering if we can change shareholding if we are moving to LTC from LAQC or whether this will seen as...
Robynne Sutton: My Father is currently being assessed (since May!) Stephen I think you mean “are not limited...
Paul: We find the write up, comments, questions and answers very useful. Based on below we have some queries: LAQC...
Elizabeth Mitchell: On 4th September, 2011, Daniel Hunt published an article in the Herald on Sunday titled...
Sandra: Very nice info. Was looking forward to the reply you had for Anne, but it is sent to her by email. Any...
Lynda: My husband and I own a LAQC since 2004 which we are looking at putting on the market in the next few months....
Daniel: The Supreme Court has been busy – two Avoidance Judgments in a week (Penny & Hooper & JG...