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Professor Shelley Griffiths

staff_large_griffiths_shelley

BCom LLB(Hons) MA(Otago) CA

Dean of Law

Contact

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

Teaching

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.

Background

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.

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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.

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.

Chapter in Book - Research

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.

Chapter in Book - Research

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.

Journal - Research Article

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.

Journal - Research Article

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.

Chapter in Book - Research

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

Chapter in 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.

Edited Book - Research

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.

Edited Book - Research

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.

Chapter in Book - Research

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.

Chapter in Book - Research

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.

Conference Contribution - Verbal presentation and other Conference outputs

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

Journal - Research Article

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.

Chapter in Book - Research

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.

Chapter in Book - Research

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.

Chapter in Book - Research

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.

Chapter in Book - Research

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.

Chapter in Book - Research

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

Journal - Research Article

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.

Journal - Research Article

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.

Chapter in Book - Research

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.

Chapter in Book - Research

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/

Chapter in Book - Research

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.

Chapter in Book - Research

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/

Chapter in Book - Research

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/

Chapter in Book - Research

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/

Chapter in Book - Research

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

Chapter in Book - Research

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

Chapter in Book - Research

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

Chapter in Book - Research

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.

Journal - Research Article

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.

Journal - Research Article

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.

Journal - Research Article

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

Journal - Research Article

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

Journal - Research Other

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

Journal - Research Other

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

Journal - Research Other

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]

Conference Contribution - Published proceedings: 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

Conference Contribution - Published proceedings: Full paper

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.

Chapter in Book - Research

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

Journal - Research Other

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