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Professor Shelley Griffiths

staff_large_griffiths_shelley

Research Interests

Regulation of Capital Markets, Corporate Finance, Taxation

Contact

Tel: +64 3 479 8831
Office: 8th Floor - 8N3
Email: shelley.griffiths@otago.ac.nz

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Publications

Griffiths, S. (2017). The historical meaning of 'income' in New Zealand taxation statutes, cases and administration, 1891-1925. In P. Harris & D. De Cogan (Eds.), Studies in the history of tax law (Vol. 8). (pp. 419-441). Oxford, UK: Hart.

Griffiths, S. (2015). Toward understanding the Financial Markets Conduct Act 2013 (NZ): Insights from the past? In S. McCracken & S. Griffiths (Eds.), Making banking and finance law: A snapshot. (pp. 77-91). Sydney, Australia: Ross Parsons Centre of Commercial, Corporate and Taxation Law.

Griffiths, S. (2015). "The game is not worth the candle": Exploring the lack of comprehensive capital gains tax in New Zealand. New Zealand Journal of Taxation Law & Policy, 21(March), 51-68.

Griffiths, S. (2012). "No discretion should be unconstrained": Considering the "care and management" of taxes and the settlement of tax disputes in New Zealand and the UK. British Tax Review, 2, 167-186.

Griffiths, S. (2016). A short history of "law and economics" in New Zealand in the 1990s. In S. Griffiths, M. Henaghan & M. B. Rodriguez Ferrere (Eds.), The search for certainty: Essays in honour of John Smillie. (pp. 151-165). Wellington, New Zealand: Thomson Reuters.

Edited Book - Research

Griffiths, S., Henaghan, M., & Rodriguez Ferrere, M. B. (Eds.). (2016). The search for certainty: Essays in honour of John Smillie. Wellington, New Zealand: Thomson Reuters, 235p.

McCracken, S., & Griffiths, S. (Eds.). (2015). Making banking and finance law: A snapshot. Sydney, Australia: Ross Parsons Centre of Commercial, Corporate and Taxation Law, 148p.

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Chapter in Book - Research

Griffiths, S. (2017). The historical meaning of 'income' in New Zealand taxation statutes, cases and administration, 1891-1925. In P. Harris & D. De Cogan (Eds.), Studies in the history of tax law (Vol. 8). (pp. 419-441). Oxford, UK: Hart.

Griffiths, S. (2016). A short history of "law and economics" in New Zealand in the 1990s. In S. Griffiths, M. Henaghan & M. B. Rodriguez Ferrere (Eds.), The search for certainty: Essays in honour of John Smillie. (pp. 151-165). Wellington, New Zealand: Thomson Reuters.

Griffiths, S. (2015). Toward understanding the Financial Markets Conduct Act 2013 (NZ): Insights from the past? In S. McCracken & S. Griffiths (Eds.), Making banking and finance law: A snapshot. (pp. 77-91). Sydney, Australia: Ross Parsons Centre of Commercial, Corporate and Taxation Law.

Griffiths, S. (2014). Asset preservation orders in securities regulation litigation. In S. Griffiths, S. McCracken & A. Wardrop (Eds.), Exploring tensions in finance law: Trans-Tasman insights. (pp. 155-172). Wellington, New Zealand: Thomson Reuters.

Griffiths, S. (2013). New directions: Securities regulations become Financial Market Law. In J. Farrar & S. Watson (Eds.), Company and securities law in New Zealand. (2nd ed.) (pp. 1179-1188). Wellington, New Zealand: Brookers.

Griffiths, S. (2013). New Zealand. In E. Kristoffersson, M. Lang, P. Pistone, J. Schuch, C. Staringer & A. Storck (Eds.), Tax secrecy and tax transparency: The relevance of confidentiality in tax law: Part II. (pp. 761-791). Frankfurt, Germany: Peter Lang. doi: 10.3726/978-3-653-02617-7

Griffiths, S. (2013). The primary market. In J. Farrar & S. Watson (Eds.), Company and securities law in New Zealand. (2nd ed.) (pp. 1043-1123). Wellington, New Zealand: Brookers.

Griffiths, S. (2013). The secondary market. In J. Farrar & S. Watson (Eds.), Company and securities law in New Zealand. (2nd ed.) (pp. 1125-1178). Wellington, New Zealand: Brookers.

Griffiths, S. (2013). Securities regulation. In J. Farrar & S. Watson (Eds.), Company and securities law in New Zealand. (2nd ed.) (pp. 1025-1031). Wellington, New Zealand: Brookers.

Griffiths, S. (2013). The Financial Markets Authority. In J. Farrar & S. Watson (Eds.), Company and securities law in New Zealand. (2nd ed.) (pp. 1033-1042). Wellington, New Zealand: Brookers.

Griffiths, S., & Palmer, J. (2013). Sham, tax avoidance, and a GAAR: A New Zealand perspective. In E. Simpson & M. Stewart (Eds.), Sham transactions. (pp. 228-242). Oxford University Press.

Griffiths, S. (2011). The primary market. In J. Farrar & S. Watson (Eds.), Companies and securities law in New Zealand. (Online ed.) Wellington, New Zealand: Thomson Reuters New Zealand. Retrieved from https://www.thomsonreuters.co.nz/catalogue/co-sec-farrar-watson/

Griffiths, S. (2011). Securities regulation. In J. Farrar & S. Watson (Eds.), Companies and securities law in New Zealand. (Online ed.) Wellington, New Zealand: Thomson Reuters New Zealand. Retrieved from https://www.thomsonreuters.co.nz/catalogue/co-sec-farrar-watson/

Griffiths, S. (2011). Tax as public law. In A. Maples & A. Sawyer (Eds.), Taxation issues: Existing and emerging. (pp. 215-233). Christchurch, New Zealand: Centre for Commercial and Corporate Law.

Griffiths, S. (2011). Revenue authority discretions and the Rule of Law in New Zealand. In C. Evans, J. Freedman & R. Krever (Eds.), The delicate balance: Tax, discretion and the Rule of Law. (pp. 149-173). Amsterdam, The Netherlands: IBFD.

Griffiths, S. (2011). New Zealand: Information sharing and information gathering and the New Zealand-Australia DTC. In M. Lang & et al (Eds.), Tax treaty case law around the globe — 2011. (pp. 471-484). Wien, Austria: Linde.

Griffiths, S. (2011). The Securities Commission and the Financial Markets Authority. In J. Farrar & S. Watson (Eds.), Companies and securities law in New Zealand. (Online ed.) Wellington, New Zealand: Thomson Reuters New Zealand. Retrieved from https://www.thomsonreuters.co.nz/catalogue/co-sec-farrar-watson/

Griffiths, S. (2011). Green taxation: The New Zealand story. In R. Cullen, J. VanderWolk & Y. Xu (Eds.), Green taxation in East Asia. (pp. 249-274). Cheltenham, UK: Edward Elgar.

Griffiths, S. (2011). The secondary market. In J. Farrar & S. Watson (Eds.), Companies and securities law in New Zealand. (Online ed.) Wellington, New Zealand: Thomson Reuters New Zealand. Retrieved from https://www.thomsonreuters.co.nz/catalogue/co-sec-farrar-watson/

Griffiths, S. (2008). Securities regulation. In J. Farrar (Ed.), Company and securities law in New Zealand. (pp. 985-990). Wellington, New Zealand: Brookers.

Griffiths, S. (2008). The Securities Commission. In J. Farrar (Ed.), Company and securities law in New Zealand. (pp. 991-997). Wellington, New Zealand: Brookers.

Griffiths, S. (2008). The secondary market. In J. Farrar (Ed.), Company and securities law in New Zealand. (pp. 1061-1135). Wellington, New Zealand: Brookers.

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Journal - Research Article

Griffiths, S. (2015). "The game is not worth the candle": Exploring the lack of comprehensive capital gains tax in New Zealand. New Zealand Journal of Taxation Law & Policy, 21(March), 51-68.

Griffiths, S. (2013). An "abusive tax position". New Zealand Law Journal, 11, 392-393, 396.

Griffiths, S. (2012). "No discretion should be unconstrained": Considering the "care and management" of taxes and the settlement of tax disputes in New Zealand and the UK. British Tax Review, 2, 167-186.

Griffiths, S. (2011). Valuing “bundles of rights” for the Property (Relationships) Act 1976: When neither art nor science is enough. New Zealand Family Law Journal, 7(4), 98-103.

Griffiths, S. (2009). The 'abusive tax position' in the Tax Administration Act 1994: An unstable standard for a 'penal' provision? New Zealand Journal of Taxation Law & Policy, 15(2), 159-180.

Griffiths, S. (2009). The 'abusive tax position' in the Tax Administration Act 1994: An unstable standard for a 'penal' provision? Taxation Today, (22), 31-43.

Griffiths, S. (2009). Regulating private offers of securities: Time for a major rethink. New Zealand Business Law Quarterly, 15(2), 105-123.

Griffiths, S. (2009). The 'abusive tax position' in the Tax Administration Act 1994: An unstable standard for a 'penal' provision? Taxation Today, (23), 29-38.

Griffiths, S. (2008). Tax penalties. New Zealand Law Journal, (July), 223-224.

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Journal - Research Other

Griffiths, S. (2017). Inaugural Professorial Lecture: Tax as law. Otago Law Review, 15(1), 49-66.

Griffiths, S. (2007). [Review of the book Understanding company law]. Otago Law Review, 11(3), 533-535.

Griffiths, S. (2006). [Review of the book Income tax in New Zealand]. Otago Law Review, 11(2), 331-335.

Griffiths, S. (2006). Outside insiders, market manipulators and New Zealand securities regulations [Overseas notes: New Zealand]. Company & Securities Law Journal, 24, 258-264.

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Conference Contribution - Published proceedings: Full paper

Griffiths, S. (2010). Valuation of interests in discretionary trusts: Valuing the invaluable and unvaluable? Relationship Property Intensive: Your Big (Legal) Day Out! (pp. 55-64). Wellington, New Zealand: New Zealand Law Society. [Full Paper]

Griffiths, S. (2009). An appraisal of the New Zealand penalty for taking an 'abusive tax position' against international human rights norms. Proceedings of the 21st Australasian Tax Teachers Conference. Retrieved from http://pandora.nla.gov.au/pan/23524/20090324-1614/www.law.uq.edu.au/conference.html

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Conference Contribution - Verbal presentation and other Conference outputs

Griffiths, S. (2015, September). The New Zealand Commissioner of Inland Revenue's power of search and seizure and the right to be "secure from reasonable search and seizure" in the New Zealand Bill of Rights Act 1990. Verbal presentation at the Society of Legal Scholars Conference: Law Subjects; Subject to Law, York, UK.

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