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dc.contributor.authorFreudenberg, Bretten_US
dc.date.accessioned2017-05-03T11:38:29Z
dc.date.available2017-05-03T11:38:29Z
dc.date.issued2008en_US
dc.date.modified2009-03-12T06:33:12Z
dc.identifier.issn1322-4417en_US
dc.identifier.urihttp://hdl.handle.net/10072/21662
dc.description.abstractThe possible repeal of the Loss Attributing Qualifying Company (LAQC) regime in New Zealand has been raised again. This most recent announcement was canvassed in the discussion document concerning the introduction of a new limited partnership with tax transparency to facilitate venture capital investment. While the repeal of the LAQC regime has not eventuated, this article will argue that the rules for LAQC members utilising allocated losses are inadequate. This means that the LAQCs could compromise the integrity of the New Zealand tax base. Indeed, it will be argued that the loss restriction rules for the new limited partnerships are also inadequate. For both types of tax transparent companies, this article argues for the introduction of a broad loss restriction rule limiting the utilisation of allocated losses to a member's financial exposure amount. Also, important differences in the governance regimes between the two transparent companies are identified to support the continued availability of LAQCs.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.format.extent198784 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherThomson Brookersen_US
dc.publisher.placeWellingtonen_US
dc.publisher.urihttp://www.brookers.co.nz/catalogue/title.asp?p=722en_AU
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom67en_US
dc.relation.ispartofpageto97en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalNew Zealand Journal of Taxation Law and Policyen_US
dc.relation.ispartofvolume14en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchcode390118en_US
dc.title"The Troubled Teen Years": Is the repeal of New Zealand’s LAQC regime required?en_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyrightCopyright 2008 Thomson Legal & Regulatory Limited. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_AU
gro.date.issued2008
gro.hasfulltextFull Text


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