BCom LLB(Hons) MA(Otago) CA MInstD
Dean of Law
Contact
Tel +64 3 479 8800
Office 9th Floor - 9C17
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.
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.
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.
Griffiths, S. (2021). Lex Aotearoa: A moment of intersection, the 1952 Commission of Inquiry into the taxation of Maori authorities. In P. Harris & D. de Cogan (Eds.), Studies in the history of tax law (Vol. 10). (pp. 313-331). Oxford, UK: Hart.
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, (May), 141-143.
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].
Griffiths, S., Heritage, B., & Hayes Knight Audit. (2008). The director's safeguard plan. Wellington, New Zealand: Brookers.
Authored Book - Research
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., 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., 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. (2021). Lex Aotearoa: A moment of intersection, the 1952 Commission of Inquiry into the taxation of Maori 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. (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. (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). 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). 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). 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. (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
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). 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. (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. (2016). New directions and the evolution of financial markets law in New Zealand. In J. H. Farrar & S. Watson (Eds.), A to Z of NZ law: Company law. Thomas Reuters. Retrieved from http://thomsonreuters.co.nz/a-to-z-of-nz-law-company-law-westlaw-nz/productdetail/123915#description
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
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
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. (2014). Introduction. In Brookers financial markets legislation handbook. (pp. 1-13). Wellington, New Zealand: Brookers.
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. (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). 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. (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). 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). 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 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., & 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. (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). 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 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 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. (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. 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. (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. (2016). Towards understanding the Financial Markets Conduct Act 2013: Insights from the past? In J. H. Farrar & S. Watson (Eds.), A to Z of NZ law: Company law. Thomas Reuters. Retrieved from http://thomsonreuters.co.nz/a-to-z-of-nz-law-company-law-westlaw-nz/productdetail/123915#description
Chapter in Book - Other
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. (2020). The New Zealand Bill of Rights Act 1990 and the Commissioner of Inland Revenue's information gathering powers. New Zealand Law Journal, (May), 141-143.
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.
Journal - Research Article
Griffiths, S. (2013). An "abusive tax position". New Zealand Law Journal, 11, 392-393, 396.
Journal - Research Article
