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.
Publications
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
Griffiths, S. (2019). Income tax in New Zealand, 1914-18: The World War I watershed. In P. Harris & D. de Cogan (Eds.), Studies in the history of tax law (Vol. 9). (pp. 469-492). Oxford, UK: Hart.
Chapter in Book - Research
Griffiths, S. (2019, August). Some income tax aspects on property sales and transfers. Verbal presentation at the New Zealand Law Society Otago-Southland Annual Conference, Dunedin, New Zealand.
Conference Contribution - Verbal presentation and other Conference outputs
Griffiths, S. (2019). Trading securities on markets. In S. Watson & L. Taylor (Eds.), Corporate law in New Zealand. (pp. 1159-1188). Wellington, New Zealand: Thomson Reuters.
Chapter in Book - Research
Griffiths, S. (2019). Regulated offers of securities in the primary market. In S. Watson & L. Taylor (Eds.), Corporate law in New Zealand. (pp. 1133-1158). Wellington, New Zealand: Thomson Reuters.
Chapter in Book - Research
Griffiths, S. (2019). Two market share two structures: Fair dealing and enforcement. In S. Watson & L. Taylor (Eds.), Corporate law in New Zealand. (pp. 1111-1132). Wellington, New Zealand: Thomson Reuters.
Chapter in Book - Research
Griffiths, S. (2019). History, policy and structure of New Zealand securities law. In S. Watson & L. Taylor (Eds.), Corporate law in New Zealand. (pp. 1101-1110). Wellington, New Zealand: Thomson Reuters.
Chapter in Book - Research
Griffiths, S. (2018). "Fairly, impartially and according to law"; Thinking about giving effect to taxpayer rights in New Zealand tax administration. Proceedings of the New Zealand Law Society Tax Conference: Taxpayers' Rights and Obligations in a Changing Tax World. (pp. 151-164). Wellington, New Zealand: NZLS CLE. [Full Paper]
Conference Contribution - Published proceedings: Full paper
Griffiths, S. (2017, August). Tax as law. University of Otago, Dunedin, New Zealand. [Inaugural Professorial Lecture].
Other Research Output
Griffiths, S. (2017). Inaugural Professorial Lecture: Tax as law. Otago Law Review, 15(1), 49-66.
Journal - Research Other
Griffiths, S. (2017). New Zealand. In M. Littlewood & C. Elliffe (Eds.), Capital gains taxation: A comparative analysis of key issues. (pp. 278-309). Cheltenham, UK: Edward Elgar. doi: 10.4337/9781784716028
Chapter in Book - Research
Wardrop, A., Griffiths, S., Harris, J., D'Angelo, N., & Parsons, L. (2017). Contested domains: Regulatory challenges in banking and finance. University of Queensland Law Journal, 36(1), 39-40. [Editorial].
Journal - Professional & Other Non-Research Articles
Griffiths, S. (2017). Securities regulation, securities law and financial markets law: From investor protection to consumer protection in New Zealand, 1985-2016. In S. Watson (Ed.), The changing landscape of corporate law. (pp. 289-309). Christchurch, New Zealand: Centre for Commercial and Corporate Law.
Chapter in Book - Research
Griffiths, S. (2017). [Review of the book Ten years of tax: A celebration of Professor Michael Littlewood's first decade at the University of Auckland Faculty of Law, 2003-2013]. New Zealand Journal of Taxation Law & Policy, 23(2), 173-175. [Book Review].
Journal - Research Other
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. (2017, January). Resolving tax disputes: Thinking further about the balance between administrative process and judicial determination. Verbal presentation at the Australasian Tax Teacher's Association Annual Conference, Masterton, New Zealand.
Conference Contribution - Verbal presentation and other Conference outputs
Griffiths, S. (2016, November). Hotchkin v NZ Guardian Trust: Equitable and statutory contribution. Verbal presentation at the 4th Annual Colloquium of the Academic Committee of the Banking & Finance Services Law Association (BFSLA): Banking & Finance Law: Equity, Insolvency and Regulation, Sydney, Australia.
Conference Contribution - Verbal presentation and other Conference outputs
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
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. (2015, October). Tax implications of relationship property settlements. Verbal presentation at the Family Law Conference, Dunedin, New Zealand.
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.
Conference Contribution - Verbal presentation and other Conference outputs
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
McCracken, S., & Griffiths, S. (2015). A snapshot. In S. McCracken & S. Griffiths (Eds.), Making banking and finance law: A snapshot. (pp. 1-9). Sydney, Australia: Ross Parsons Centre of Commercial, Corporate and Taxation Law.
Chapter in 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. (2015, October). Commentary. Verbal presentation at the Taxation Law Research Programme (TLRP) International Conference: Renovating the Hong Kong Revenue Regime: The Local, Cross-border & International Contexts, Hong Kong.
Conference Contribution - Verbal presentation and other Conference outputs
Griffiths, S. (2015). Relationship property settlements and tax. Proceedings of the Family Law Conference. (pp. 559-568). Wellington, New Zealand: New Zealand Law Society. [Full Paper]
Conference Contribution - Published proceedings: Full paper
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. (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., McCracken, S., & Wardrop, A. (2014). Exploring tensions in finance law. In S. Griffiths, S. McCracken & A. Wardrop (Eds.), Exploring tensions in finance law: Trans-Tasman insights. (pp. 1-10). Wellington, New Zealand: Thomson Reuters.
Chapter in Book - Research
Griffiths, S., McCracken, S., & Wardrop, A. (Eds.). (2014). Exploring tensions in finance law: Trans-Tasman insights. Wellington, New Zealand: Thomson Reuters, 307p.
Edited Book - Research
Griffiths, S. (2014, August). Asset preservation orders in securities regulation litigation: A trans Tasman perspective. Verbal presentation at the 31st Banking & Financial Services Law Association Conference, Queenstown, New Zealand.
Conference Contribution - Verbal presentation and other Conference outputs
Griffiths, S. (2014, July). The current New Zealand position. Verbal presentation at the Key Issues in the Design of Capital Gains Tax Regimes, Auckland, New Zealand.
Conference Contribution - Verbal presentation and other Conference outputs
Griffiths, S. (2014). Introduction. In Brookers financial markets legislation handbook. (pp. 1-13). Wellington, New Zealand: Brookers.
Chapter in Book - Research
Griffiths, S. (2013). An "abusive tax position". New Zealand Law Journal, 11, 392-393, 396.
Journal - Research Article
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., & 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. (2013). Resolving New Zealand tax disputes: Finding the balance between judicial determination and administrative process. Proceedings of the Australasian Tax Teachers Association Conference: Tax Change: Convergence or Divergence. Retrieved from http://pandora.nla.gov.au/pan/23524/20121012-0251/sydney.edu.au/law/parsons/ATTA/conference_papers.shtml
Conference Contribution - Published proceedings: Full paper
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. (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. (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. (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. (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. (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). 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. (2011, October). Using these powers too often or too seldom: The “care and management” of taxes and the settlement of tax disputes in New Zealand and the United Kingdom. Centre for Business Taxation Research Seminar Series. Oxford, UK. [Research Presentation].
Other Research Output
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 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). 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). 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. (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, January). Green taxation: The New Zealand story. Verbal presentation at the Taxation Law Research Programme, the Asian Institute of International Financial Law (AIIFL) and Civic Exchange 2nd International Conference: Green Taxation in East Asia: Problems and Prospects, Hong Kong, China.
Conference Contribution - Verbal presentation and other Conference outputs
Griffiths, S. (2011, May). Information sharing and information gathering and the New Zealand/Australia double tax agreement. Verbal presentation at the Tax Treaty Case Law Around the Globe Conference, Vienna, Austria.
Conference Contribution - Verbal presentation and other Conference outputs
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. (2010, September). Revenue authority discretions and the rule of law in New Zealand. Verbal presentation at the Delicate Balance: Revenue Authority Discretions and the Rule of Law Conference, Prato, Italy.
Conference Contribution - Verbal presentation and other Conference outputs
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. (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. (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. (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., Heritage, B., & Hayes Knight Audit. (2008). The director's safeguard plan. Wellington, New Zealand: Brookers.
Authored Book - Research
Griffiths, S. (2008). Tax penalties. New Zealand Law Journal, (July), 223-224.
Journal - Research Article
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 primary market. In J. Farrar (Ed.), Company and securities law in New Zealand. (pp. 999-1059). 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. (2007). [Review of the book Taxation issues in the twenty-first century]. Pacific Accounting Review, 19(1), 85-86. doi: 10.1108/01140580710754665
Journal - Research Other
Griffiths, S. (2007). [Review of the book Understanding company law]. Otago Law Review, 11(3), 533-535.
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. (2006). Assest owning structure and inter-generational planning: How to have your cake and eat it too: Some tax issues. Proceedings of the New Zealand Law Society Property Law Conference. (pp. 303-317). Wellington, New Zealand: New Zealand Law Society. [Full Paper]
Conference Contribution - Published proceedings: Full paper
Griffiths, S. (2006). [Review of the book Income tax in New Zealand]. Otago Law Review, 11(2), 331-335.
Journal - Research Other
Griffiths, S. (2005). ″Tax mitigation″ - the reprise? New Zealand Law Journal, (February).
Journal - Research Article
Griffiths, S. (2004). The past, the present, or the future? New Zealand Law Journal, (March), 55-56.
Journal - Research Other
Griffiths, S. (2004, February). Regulation of the audit profession in New Zealand: Is there need for reform? Verbal presentation at the Corporate Law Teachers Annual Conferenece, Melbourne, Australia.
Conference Contribution - Verbal presentation and other Conference outputs
Griffiths, S. (2004). Certainties collide: Death and tax. In N. Peart, M. Briggs & M. Henaghan (Eds.), Relationship property on death. (pp. 369-392). Wellington, New Zealand: Brookers.
Chapter in Book - Research
Griffiths, S. (2004). Aussie rules? ″Reform″ of New Zealand securities law. Company & Securities Law Journal, 22(1), 73-80.
Journal - Research Article
Griffiths, S. (2004). Developing corporate governance principles for New Zealand. Company & Securities Law Journal, 22(4), 286-292.
Journal - Research Article
Griffiths, S. (2004). The substantial security holder disclosure regime in the New Zealand Court of Appeal. Australian Business Law Review, 32(6), 448-451.
Journal - Research Article
Peart, N., Briggs, M., Henaghan, M., Ruru, J., Griffiths, S., Beck, A., & Belcher, A. (2004). Relationship property on death (1st ed.). Wellington, New Zealand: Brookers, 512p.
Authored Book - Research
Griffiths, S. E. (2003). [Review of the book Company and securities law commentary and materials]. Otago Law Review, 10(3), 453-456.
Journal - Research Other
Griffiths, S. E. (2002). Shares and shareholding 1. In G. Walker, T. Reid, P. Hanrahan, I. Ramsay & G. Stapledon (Eds.), Commercial applications of company law in New Zealand. (pp. 357-376). Auckland: CCH New Zealand Limited.
Chapter in Book - Research
Griffiths, S. E. (2002). Shares and shareholding 2. In G. Walker, T. Reid, P. Hanrahan, I. Ramsay & G. Stapledon (Eds.), Commercial applications of company law in New Zealand. (pp. 379-401). Auckland: CCH New Zealand Limited.
Chapter in Book - Research
Griffiths, S. E. (2002). Survey of the provision of non-audit services by audit firms in New Zealand. Company & Securities Law Journal, 20, 360-364.
Journal - Research Article