This authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It will enable practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. This book includes detailed coverage of the Supreme Court judgement in Ben Nevis Forestry Ventures Limited v C of IR which is the first decision by that court on the general antiavoidance provision. Tax Avoidance in New Zealand deals with the test of what constitutes tax avoidance in the light of that decision."