Professor Shelley Griffiths, Our People, Faculty of Law

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. (2024). The “abusive tax position” penalty. New Zealand Law Journal, (1), 27-28. Journal - Research Article

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

2024

Journal - Research Article

Griffiths, S. (2024). The “abusive tax position” penalty. New Zealand Law Journal, (1), 27-28.

2023

Journal - Research Article

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.

2021

Chapter in Book - Research

Journal - Research Article

2020

Chapter in Book - Other

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].

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, (4), 141-143.

2019

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.

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.

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.

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.

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.

Conference Contribution - Verbal presentation and other Conference outputs

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.

2018

Conference Contribution - Published proceedings: Full paper

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]

2017

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

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.

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.

Journal - Research Other

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 - Professional & Other Non-Research Articles

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

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].

Conference Contribution - Verbal presentation and other Conference outputs

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.

Other Research Output

Griffiths, S. (2017, August). Tax as law. University of Otago, Dunedin, New Zealand. [Inaugural Professorial Lecture].

2016

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.

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

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 - 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

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.

2015

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.

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.

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.

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.

Conference Contribution - Published proceedings: Full paper

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 - Verbal presentation and other Conference outputs

Griffiths, S. (2015, October). Tax implications of relationship property settlements. Verbal presentation at the Family Law Conference, Dunedin, New Zealand.

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.

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.

2014

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.

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.

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.

Griffiths, S. (2014). Introduction. In Brookers financial markets legislation handbook. (pp. 1-13). Wellington, New Zealand: Brookers.

Conference Contribution - Verbal presentation and other Conference outputs

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.

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.

2013

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

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. (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). 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). 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 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. (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.

Journal - Research Article

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

Conference Contribution - Published proceedings: Full paper

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

2012

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.

2011

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.

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). 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). 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). 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. (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). 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). 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/

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.

Conference Contribution - Verbal presentation and other Conference outputs

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.

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.

Other Research Output

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].

2010

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]

Conference Contribution - Verbal presentation and other Conference outputs

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.

2009

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.

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

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

2008

Authored Book - Research

Griffiths, S., Heritage, B., & Hayes Knight Audit. (2008). The director's safeguard plan. Wellington, New Zealand: Brookers.

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.

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

Griffiths, S. (2008). The primary market. In J. Farrar (Ed.), Company and securities law in New Zealand. (pp. 999-1059). 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.

Journal - Research Article

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

2007

Journal - Research Other

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

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

2006

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.

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

Conference Contribution - Published proceedings: Full paper

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]

2005

Journal - Research Article

Griffiths, S. (2005). ″Tax mitigation″ - the reprise? New Zealand Law Journal, (February).

Journal - Research Other

Griffiths, S. E. (2005). Expert commentary on parts CG, Ch, CQ and CZ Income Tax Act 2004. Smart Tax Commentary. Retrieved from http://www.brookers.co.nz/tax/smarttax/default.asp?infobase=tax

2004

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.

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.

Journal - Research Article

Griffiths, S. (2004). Aussie rules? ″Reform″ of New Zealand securities law. Company & Securities Law Journal, 22(1), 73-80.

Griffiths, S. (2004). Developing corporate governance principles for New Zealand. Company & Securities Law Journal, 22(4), 286-292.

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 Other

Griffiths, S. (2004). The past, the present, or the future? New Zealand Law Journal, (March), 55-56.

Conference Contribution - Verbal presentation and other Conference outputs

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.

2003

Journal - Research Other

Griffiths, S. E. (2003). [Review of the book Company and securities law commentary and materials]. Otago Law Review, 10(3), 453-456.

2002

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.

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.

Journal - Research Article

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.