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BCom LLB(Hons) MA(Otago) CA MInstD

Dean of Law


Tel +64 3 479 8800
Office 9th Floor - 9C17


Shelley currently teaches Taxation (including a paper on advanced issues in Taxation), Company Law and the Securities Market Regulation.

Research interests

Shelley's research interests are in taxation especially the applicability of public law principles and rights analysis to the administration of taxation. Reflecting her training as an historian, she has also done a considerable amount of research on the history of income tax in New Zealand.

She also has research interests in the regulation of capital markets.


Shelley joined the Faculty in 2001 after working in an international accountancy practice. She retains her Chartered Accountancy accreditation and was for some time engaged in professional accountancy education.

Her work on Taxation as Public Law and the interaction of taxation administration with the New Zealand Bill of Rights Act has been widely used in the Courts and by practitioners and academics in New Zealand and overseas. She has been a visitor at the Oxford Centre for Business Taxation, the Ross Parsons Centre for Commercial, Corporate and Taxation Law at the University of Sydney and the Tax Group at Melbourne University Law School. She is a former Chair of the Academic Committee of the Banking and Financial Services Law Association.


Griffiths, S., & Hartshorn, J. (2023). Fragile and strong: The oxymoron of tax administration and constitutionality in New Zealand. Review of International & European Economic Law, 2(1), 197-213. Journal - Research Article

Griffiths, S. (2021). Is tax administration "ectopic"? Assessment, interpretation, adjudication and application: The roles of the Commissioner of Inland Revenue and the Courts. Victoria University of Wellington Law Review, 52(4), 813-836. Journal - Research Article

Griffiths, S. (2021). Lex Aotearoa: A moment of intersection, the 1952 Commission of Inquiry into the taxation of Māori authorities. In P. Harris & D. de Cogan (Eds.), Studies in the history of tax law (Vol. 10). (pp. 313-331). Oxford, UK: Hart. Chapter in Book - Research

Griffiths, S. (2020). The New Zealand Bill of Rights Act 1990 and the Commissioner of Inland Revenue's information gathering powers. New Zealand Law Journal, (4), 141-143. Journal - Research Article

Griffiths, S. (2020). Foreword. In A. Sawyer (Ed.), The effectiveness of tax reviews in New Zealand: An evaluation and proposal for improvement. (pp. iii-v). Christchurch, New Zealand: University of Canterbury. [Contribution]. Chapter in Book - Other

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