Associate Professor Andrew John Maples

Phone: +64 3 364 2987 ext. 6636
Office: Homestead Ln L Block 173

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Fields of Research

• Aspects of international taxation
• Capital and revenue dichotomy
• Capital gains taxation
• Entity taxation
• Fringe benefit tax
• Goods and services tax
• Taxation and asset planning
• Tax administration (including dispute resolution)

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Researcher Summary

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Subject Area: Disciplines

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Research Groups

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Affiliations

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Publications

• Maples, A. (2013) Income from Business. In R. Vosslamber (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 115-135. Wellington: Thomson Reuters. (Chapter in Book)

• Maples, A. (2013) The History of Taxation. In R. Vosslamber (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 49-74. Wellington: Thomson Reuters. (Chapter in Book)

• Maples, A. (2013) The Tax Environment. In R. Vosslamber (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 3-47. Wellington: Thomson Reuters. (Chapter in Book)

• Maples, A.J. and Davidson, J.L. (2012) A "mind-numbing legal analysis": Interpretative difficulties with a multiple VAT/GST rate structure. Sydney, Australia: Australasian Law Teachers Association Conference (ALTA), 1-4 Jul 2012. (Conference Contribution - Full conference paper)

• Maples, A.J. (2012) A super massive 'black hole'? The tax treatment of seismic strengthening costs. Journal of the Australasian Tax Teachers Association 7(1): 123-152. (Journal Article)

• Davidson, J.L. and Maples, A.J. (2012) Are Jellies with Rasberries in them "made from" Jelly despite the Raspberries? - Aka The Raspberry Jelly Test. New Zealand Journal of Taxation Law and Policy 18: 225-241. (Journal Article)

• Maples, A.J. (2012) Income from Business. In J. Withers (Ed.), New Zealand Taxation 2012 Principles, Cases and Questions: 121-143. Wellington: Thomson Reuters. (Chapter in Book)

• Maples, A.J. (2012) Income of Individuals. In J. Withers (Ed.), New Zealand Taxation 2012 Principles, Cases and Questions: 187-223. Wellington: Thomson Reuters. (Chapter in Book)

• Maples A.J., Woellner. and R. (2012) Levelling the playing field - the options for reforming protection for tax advice in the United Kingdom: Lessons from other jurisdictions. Sydney, Australia: 10th Annual Tax Administration Conference, 2-3 Apr 2012. (Conference Contribution - Full conference paper)

• Jone, M.E. and Maples, A.J. (2012) Mediation as an alternative option in Australia's tax disputes resolution process. Australian Tax Forum 27(3): 527-569. (Journal Article)

• Jone, M. and Maples, A.J. (2012) Mediation as an alternative option in New Zealand's tax dispute resolution procedures. New Zealand Journal of Taxation Law and Policy 18(4): 412-442. (Journal Article)

• Maples, A.J. (2012) Online sales and auction sites, isolated transactions and the Income Tax Act 2007 (NZ). Journal of Australian Taxation 14(1): 57-88. http://search.informit.com.au/documentSummary;dn=814772175946660;res=IELBUS. (Journal Article)

• Maples, A.J. (2012) The divergence of terra firma and aedificium edificium: The convergence of the Income Tax Act 2007 and case law? Sydney, Australia: 24th Australasian Tax Teachers Association Conference (ATTA), 16-18 Jan 2012. (Conference Contribution - Full conference paper)

• Maples, A.J. and Sawyer, A.J. (2012) The Inland Revenue's draft interpretation statement on tax avoidance: Are we any further ahead? Asia Pacific Tax Bulletin 18(4): 331-336. (Journal Article)

• Maples, A.J. (2012) The Tax Environment. In J. Withers (Ed.), New Zealand Taxation 2012 Principles, Cases and Questions: 1-81. Wellington: Thomson Reuters. (Chapter in Book)

• Maples, A.J. (2012) The Tax Environment (Online). In J. Withers (Ed.), New Zealand Taxation 2012 Principles, Cases and Questions: 1-14. Wellington: Thomson Reuters. (Chapter in Book)

• Maples, A. (2011) 4:35 am, 12:51 pm and the capital-revenue distinction in the shaky isles. Brisbane, Australia: Australasian Law Teachers Association Annual Conference (ALTA 2011), 3-6 Jul 2011. (Conference Contribution - Oral presentation)

• Maples, A. (2011) Income from Business. In J. Withers (Ed.), New Zealand Taxation 2011: Principles, Cases and Questions: 121-144. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2011) Income from Individuals. In J. Withers (Ed.), New Zealand Taxation 2011: Principles, Cases and Questions: 189-226. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2011) Resolving small tax disputes - is there a better way? Melbourne, Australia: 23rd Australasian Tax Teachers Association Conference, 19-21 Jan 2011. 43pp. (Conference Contribution - Full conference paper)

• Maples, A.J. (2011) Resolving Small Tax disputes in New Zealand - Is there a better way? Journal of the Australasian Tax Teachers Association 6(1): 96-132. (Journal Article)

• Maples, A. (2011) The Tax Environment. In J. Withers (Ed.), New Zealand Taxation 2011: Principles, Cases and Questions: 1-82. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2010) Income from Business. In J. Emery, M.W. Becker and M.J. Greening (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 131-156. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2010) Income from Individuals. In J. Emery, M.W. Becker and M.J. Greening (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 207-252. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. and Woellner, R. (2010) Privilege for accountants' tax advice in Australia - Brave new world, or house of straw? Australian Tax Forum 25(2): 143-178. (Journal Article)

• Maples, A.J. and Blissenden, M. (2010) The Proposed Client-Accountant Tax Privilege in Australia: How Does it Sit with the Common Law Doctrine of Legal Professional Privilege? Australian Tax Review 39(1): 20-38. (Journal Article)

• Maples, A.J. (2010) The tale of the half-eaten corn cob, dirty dishes, a half-filled Coke bottle, David Beckham, a fleet-footed diner, Trade Me and the Income Tax Act 2007. Sydney, Australia: Australasian Tax Teachers Association (ATTA) Annual Conference, 20-22 Jan 2010. (Conference Contribution - Full conference paper)

• Peck, J. and Maples, A.J. (2010) The tax disputes resolution process in New Zealand: what about the little fellas? New Zealand Journal of Taxation Law and Policy 16(4): 348-366. (Journal Article)

• Peck, J. and Maples A.J. (2010) The Tax Disputes Resolution Process in New Zealand: What about the little fellas? Auckland, New Zealand: The 65th Australasian Law Teachers Association Annual Conference, 4-7 Jul 2010. (Conference Contribution - Full conference paper)

• Maples, A. (2010) The Tax Environment. In J. Emery, M.W. Becker and M.J. Greening (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 1-88. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2010) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: Online, 14pp. Wellington: Thomson Reuters. (Chapter in Book)

• Blissenden, M. and Maples, A.J. (2009) A changing climate: The proposed 'extension' of privilege to tax advisors in Australia. University of Canterbury, Christchurch, New Zealand: 21st Australasian Tax Teachers Conference, 19-21 Jan 2009. 26pp. (Conference Contribution - Full conference paper)

• Woellner, R. and Maples, A.J. (2009) Australia follows New Zealand and moves towards statutory privilege for accountants' tax advice. Ho Chi Minh, Vietnam: LAWASIA 22nd Annual Conference, 9-12 Nov 2009. 32pp. (Conference Contribution - Full conference paper)

• Maples, A. (2009) Income from Business. In M.J. Greening (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: 123-148. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2009) Income from Individuals. In M.J. Greening (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: 193-236. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. and Woellner, R. (2009) Privilege for Accountant's Tax Advice- Brave New World, or House of Straw? Sydney, Australia: ALTA (Australian Law Teachers Association) 64th Annual Conference, 5-8 Jul 2009. (Conference Contribution - Full conference paper)

• Maples, A. (2009) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: 1-84. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2009) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: Online, 14pp. Wellington: Brookers Ltd. (Chapter in Book)

• Maples, A.J. (2008) Income from Business. In M.J. Greening (Ed.), New Zealand Taxation 2008: Principles, Cases and Questions: 93-117. Wellington: Brookers. (Chapter in Book)

• Maples, A.J. (2008) Income from Individuals. In M.J. Greening (Ed.), New Zealand Taxation 2008: Principles, Cases and Questions: 165-206. Wellington: Brookers. (Chapter in Book)

• Maples, A. (2008) Limited Partnerships - An Alternative Entity to Partnerships, Companies and Joint Ventures? A Tax Perspective. In M.C. Chetwin and P.A. Joseph (Ed.), Joint Ventures Law: 167-192. Christchurch: The Centre for Commercial and Corporate Law Inc, University of Canterbury. (Chapter in Book)

• Maples, A. (2008) The Non-Disclosure Right in New Zealand - Lessons for Australia? The Journal of the Australasian Law Teachers Association 1(1 & 2): 351-364. (Journal Article)

• Maples, A.J. (2008) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2008, Principles, Cases and Questions: 1-53. Wellington: Brookers. (Chapter in Book)

• Maples, A.J. (2008) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2008: Principles, Cases and Questions: Online, 43pp. Wellington: Brookers. (Chapter in Book)

• Maples, A.J. (2008) Three Cases of Zero-Rating of Going Concerns in New Zealand - A Not so Simple Concept. Bulletin for International Taxation 62(7): 302-311. (Journal Article)

• Alley, C. and Maples, A. (2007) An analysis of the framework and terms used in determining assessable income in the core provisions of the Income Tax Act 2004. New Zealand Journal of Taxation Law and Policy 13(3): 462-484. (Journal Article)

• Pau, C., Sawyer, A. and Maples, A. (2007) Complexity of New Zealand's Tax Laws: An Empirical Study. Australian Tax Forum 22(1): 59-92. (Journal Article)

• Maples, A.J. (2007) GST and the Reverse Charge in New Zealand : A Review and Analysis of the Legislation and Revenue Guidelines. Asia Pacific Journal of Taxation 11(1): 37-54. (Journal Article)

• Maples, A. (2007) Income from Business. In M.J. Greening (Ed.), New Zealand Taxation 2007: Principles, Cases and Questions: 81-106. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2007) Income from Individuals. In M.J. Greening (Ed.), New Zealand Taxation 2007: Principles, Cases and Questions: 149-188. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2007) Tax Complexity and the Capital-Revenue Distinction - Lessons from Two Recent New Zealand Cases. Bulletin for International Taxation 61(7): 293-307. (Journal Article)

• Maples, A. (2007) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2007: Principles, Cases and Questions: 1-50. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2007) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2007: Principles, Cases and Questions: Online, 41pp. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2006) GST - Almost 20 and Going Concerns Still Causing Concern. In A.J. Sawyer (Ed.), Taxation Issues in the Twenty-First Century: 217-231. Christchurch: Centre for Commercial and Corporate Law Inc. (Chapter in Book)

• Maples, A. (2006) Income from Business. In M.J. Greening (Ed.), New Zealand Taxation 2006: Principles, Cases and Questions: 81-106. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2006) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2006: Principles, Cases and Questions: 1-50. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2006) Zero-Rating Rules for Financial Services in New Zealand - A Review of the Legislation and Revenue Guidelines. Journal of International Banking Law and Regulation 21(7): 399-408. (Journal Article)

• Maples, A.J. (2005) A Thin Capitalisation Regime for Foreign-Owned Banks Operating in New Zealand. Asia-Pacific Journal of Taxation 9(1): 50-65. (Journal Article)

• Maples, A.J. and Sawyer, A.J. (2005) Film Investment in New Zealand: An Update. Journal of International Taxation 16(9): 62-63. (Journal Article)

• Maples, A. (2005) Income from Business. In M.J. Greening (Ed.), New Zealand Taxation 2005: Principles, Cases and Questions: 73-98. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2005) Income from Individuals. In M.J. Greening (Ed.), New Zealand Taxation 2005: Principles, Cases and Questions: 133-172. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2005) New Thin Capitalization Rules in New Zealand for Foreign-Owned Banks. Bulletin for International Fiscal Documentation 59(11): 458-469. (Journal Article)

• Maples, A.J. and Sawyer, A.J. (2005) New Zealand: Tax Incentives for Film Investments. Journal of International Taxation 16(4): 38-53. (Journal Article)

• Maples, A.J. (2005) The Fixed and Circulating Capital Test: Down and Now Out in New Zealand? New Zealand Journal of Taxation Law and Policy 11(3): 315-341. (Journal Article)

• Maples, A.J. (2005) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2005, Principles, Cases and Questions: Online, 44pp. Wellington: Brookers Ltd. (Chapter in Book)

• Maples, A. (2005) The Tax Environment. In M.J. Greening (Ed.), New Zealand Taxation 2005: Principles, Cases and Questions: 1-48. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2005) Tread Carefully with GST and Agreements for Sale. New Zealand Journal of Taxation Law and Policy 11(1): 17-24. (Journal Article)

• Maples, A. (2004) Deductions. In G. McIntosh (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 311-441. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2004) Income from Business. In G. McIntosh (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 103-159. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2004) Income of Individuals. In G. McIntosh (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 199-246. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A. (2004) Other Income. In G. McIntosh (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 247-284. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2004) Privy Council Decision Brings Certainty to GST, Mortgagee Sales. Tax Notes International 35(7): 596-597. (Journal Article)

• Maples, A. (2004) The Tax Environment. In G. McIntosh (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 1-103. Wellington: Thomson Brookers. (Chapter in Book)

• Maples, A.J. (2004) The Tax Treatment of Payments to Prospective Employees: "Golden Hellos" Reconsidered. New Zealand Journal of Taxation Law and Policy 10(3): 191-201. (Journal Article)

• Maples, A. (2004) The Zero-Rating of Financial Services and Introduction of a Reverse Charge in New Zealand (At Last!). Bulletin for International Fiscal Documentation 58(5): 213-224. (Journal Article)

• Maples, A.J. (2002) Just when you thought Auckland Gas was the final word on Replacement with Polyethylene Pipe. New Zealand Journal of Taxation Law and Policy 8(4): 351-362. (Journal Article)

• Maples, A. (2002) Never Ever Overlook GST. Accounting, Corporate & Tax Alert (201): 2-4. (Journal Article)

• Maples, A. (2002) Taxable Activity Revisited. Accounting Corporate & Tax Alert (176): 2-4. (Journal Article)

• Maples, A. (2002) Taxable Activity Revisited. Chartered Accountants Journal of New Zealand 81(3): 52-53. (Journal Article)

• Maples, A.J. (2002) The Tax Treatment of Post-cessation Expenses and Losses in Australia. Australian Tax Review 31(3): 139-162. (Journal Article)

• Maples, A.J. (2001) Beware Technological Developments: A New Zealand Perspective on Repairs and Replacement. Australian Tax Review 30(3): 173-181. (Journal Article)

• Maples, A. (2001) First Comprehensive 'Remedial' Review of New Zealand's Goods and Services Tax. Bulletin for International Fiscal Documentation 55(1): 22--32. (Journal Article)

• Maples, A. (2001) GST and Land Subdivisions - Australia and New Zealand Compared. Investment and Taxation Bulletin 5(7): 55-64. (Journal Article)

• Maples, A.J. (2001) GST Under the Spotlight. The First Comprehensive Review of the Goods and Services Tax Act. New Zealand Journal of Taxation Law and Policy 7(1): 42-62. (Journal Article)

• Maples,A. (2001) GST; The Concept of an Enterprise and the Badges of Trade. Sydney: Australasian Tax Teachers' Association Conference, 1-3 February 2001. 18pp. (Conference Contribution - Full conference paper)

• Maples, A. (2001) The distinction between repairs and replacement revisited, Auckland Gas v Commissioner of Inland Revenue (Privy Council). British Tax Review 2001(2): 92-100. (Journal Article)

• Maples, A. (2000) Are Isolated Subdivisions Subject to the GST? Australian Property Law Bulletin 15(3): 21-27, 32. (Journal Article)

• Maples, A. (2000) Are Lease Incentives Taxable? - A Trans-Tasman Comparison. Journal of Australian Taxation 3(3): 208-231. (Journal Article)

• Sawyer, A.J., Tomlinson, S.R. and Maples, A.J. (2000) Developing Essential Skills through Case Study Scenarios. Journal of Accounting Education 18(3): 257-282. (Journal Article)

• Maples, A.J. and Sawyer, A.J. (2000) Finally, Proposals to Tax Restrictive Covenant and Exit Inducement Payments. Asia-Pacific Tax Bulletin (APTX) 6(10): 297-302. (Journal Article)

• Maples, A. (2000) GST and an 'Enterprise': A Consideration of Trade in the Context of the Subdivision of Land. Journal of Australian Taxation 3(6): 440-465. (Journal Article)

• Maples,A. (2000) Notification of a Pending Audit. Accounting, Corporate & Tax Alert (85): 8-9. (Journal Article)

• Maples, A.J. and Sawyer, A.J. (2000) Simulating Professional Experience through a Case Study: Assessing the Delivery of Transferable Skills from the Students' Perspective. Melbourne: Australasian Tax Teachers' Association Conference, February 2000. 49pp. (Conference Contribution - Full conference paper)

• Maples,A. (1999) Australian Lease Inducements. Accounting, Corporate & Tax Alert (65): 2-3. (Journal Article)

• Maples,A. (1999) Gains on the Sale of Shares-Commissioner of Inland Revenue v National Insurance Company of New Zealand Limited (CA 300/97). Current Taxation 43(13): 29--31. (Journal Article)

• Maples,A. (1999) How Much Documentation is Enough? Current Taxation 43(37): 92--3. (Journal Article)

• Maples,A. (1999) Keeping Adequate Records: Part 1. Accounting, Corporate & Tax Alert (61): 2--3. (Journal Article)

• Maples,A. (1999) Keeping Adequate Records: Part 2. Accounting Corporate & Tax Alert (62): 2--4. (Journal Article)

• Maples, A. (1999) Lease Inducements. New Zealand Law Journal (March 1999): 53-54, 56. (Journal Article)

• Maples,A. (1999) Lease inducements- Australian Style. Current Taxation 43(35): 85--87. (Journal Article)

• Maples,A. (1999) Recent Developments Regarding the Goods and Services Tax in New Zealand. Bulletin for International Fiscal Documentation 53(12): 551-559. (Journal Article)

• Maples, A. (1999) Waiter - there's a bug in my soup - The Y2k dilemma. New Zealand Journal of Taxation Law and Policy 5(1): 15-47. (Journal Article)

• Maples,A. (1998) Lease Inducements - The Privy Council decision in Commissioner of Inland Revenue v Wattie. Current Taxation 42(45): 115--117. (Journal Article)

• Maples, A. (1998) Tax Treatment of Year 2000 Expenditure. New Zealand Law Journal (April): 121-122. (Journal Article)

• Maples,A. (1997) UOMI now applies to all taxes and duties. Canterbury Tales 3(4): 5. (Journal Article)