Tax avoidance 2 Tax legislation 2 Avoidance 1 Care and management provisions 1 Case law 1 Cases 1 Creditor liability 1 Disputes process 1 Estoppel 1 Gift 1 Judiciary system 1 Limited liabilities 1 Methodology 1 New Zealand 1 New Zealand tax legislation 1 Predication 1 Prevention of tax avoidance 1 Qualitative 1 Statutory interpretation 1 Tax 1 Tax evasion 1 Tax law - Australia 1 Tax law - Canada 1 Tax law - New Zealand 1 Tax liability 1 Tax mitigation 1 Tax self-assessment 1 Taxation 1 Trinity 1