contents
In session order
The taxation of foreign portfolio equity investments – recent developments	1
Brendan Brown
Taxation of investors in portfolio investment entities	27
John Peterson
Partnerships and limited partnerships	71
Denham Martin and David Simcock
Trans-Tasman issues – a policy perspective	119
Robin Oliver
Permanent establishments – current trans-Tasman international issues	131
Bruce Bernacchi
Trans-Tasman funding – the New Zealand rules	151
Niels Campbell
The Australian investment funds landscape	173
Betsy-Anne Howe
Tax implications of liquidations and receiverships	195
Peter Boyce and Richard Scoular
Tax avoidance and the Supreme Court – waiting for Godot?	269
Prof Craig Elliffe and comments from David Patterson

Alphabetical by author/presenter

Author		Title	Page
Boyce	Peter	Tax implications of liquidations and receiverships (joint paper with Richard Scoular)	195
Brown	Brendan	The taxation of foreign portfolio equity investments – recent developments	1
Bernacchi	Bruce	Permanent establishments – current trans-Tasman international issues	131
Campbell	Niels	Trans-Tasman funding – the New Zealand rules	151
Elliffe	Craig	Tax avoidance and the Supreme Court – waiting for Godot? (with comments from David Patterson)	269
Howe	Betsy-Ann	The Australian investment funds landscape	173
Martin	Denham	Partnerships and limited partnerships (joint paper with David Simcock)	71
Oliver	Robin	Trans-Tasman issues – a policy perspective	119
Peterson	John	Taxation of investors in portfolio investment entities	27
Scoular	Richard	Tax implications of liquidations and receiverships (joint paper with Peter Boyce)	195
Simcock	David	Partnerships and limited partnerships (joint paper with Denham Martin)	71