Andrew Maples

Associate ProfessorAssociate Professor Andrew Maples

Meremere 503
Internal Phone: 93974

Qualifications & Memberships

Research Interests

Research interests include aspects of the capital-revenue distinction, capital gains taxation and Goods and Services Tax, fringe benefit tax issues and aspects of international taxation.

Recent Publications

  • Jone M. and Maples A. (2019) Small Tax Dispute Resolution in New Zealand: Is There a Better Way? A Consideration of Overseas Processes. New Zealand Journal of Taxation Law and Policy 25(2): 137-180.
  • Maples A. (2019) A Bit of Tax for the Revenue Authority: The Taxation of Cryptocurrency in New Zealand - Some Initial Thoughts. New Zealand Journal of Taxation Law and Policy 25(2): 181-200.
  • Maples A. (2019) A Bit of Tax for the Revenue Authority: The Taxation of Cryptocurrency in New Zealand - Some Initial Thoughts. Taxation Today (133): 12-26.
  • Maples A. and Yong S. (2019) The Tax Working Group and Capital Gains Tax in New Zealand — A Missed Opportunity? Journal of Australian Taxation 2019: 65-84.
  • Maples AJ. and Sawyer AJ. (2017) The New Zealand GST and its Global Impact: 30 Years On. New Zealand Journal of Taxation Law and Policy 23(1): 9-26.