UC Research Profile - University of Canterbury

Associate Professor Andrew John Maples

Contact

Department: Department of Accounting and Information Systems

Email: andrew.maples@canterbury.ac.nz

Office: Meremere 503

Language: English

About

Research / Creative works

Networks

Fields of Research

Aspects of international taxation
Capital and revenue dichotomy
Capital gains taxation
Entity taxation
Fringe benefit tax
Goods and services tax
Taxation and asset planning
Tax administration (including dispute resolution)

Researcher Summary

Research interests include aspects of the capital-revenue distinction, capital gains taxation and Goods and Services Tax, fringe benefit tax issues and aspects of international taxation.

Subject Area: Disciplines

Accounting and Finance: Tax

Resources

Staff webpage

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Research/Scholarly/Creative Works

Journal Articles

Maples A. (2023) Resolving Tax Disputes in New Zealand - Tax Practitioner Reflections (forthcoming). New Zealand Journal of Taxation Law and Policy 23(2): 13,310.

Maples A. and Minas J. (2023) Capital Gains Tax Reviews In New Zealand – The First 50 Years (1951- 2000) (Or The Wheel Turns Slowly). New Zealand Journal of Taxation Law and Policy 23(1): 79-121.

Maples A. (2022) The Tax Working Group Question "Are We Taxing The Right Thing?" - The People Speak. New Zealand Journal of Taxation Law and Policy 28(3): 255-275.

Maples A. (2022) The Taxation of Capital Income - Refections on the 1989 Consultative Document on the Taxation of Income from Capital. New Zealand Journal of Taxation Law and Policy 28(1): 11-25.

Minas J. and Maples A. (2021) A comprehensive CGT for New Zealand: “political suicide” or tax policy saviour? Australian Tax Forum 36(1): 71-102.

Maples A., Hodson A. and Jone M. (2020) Exploring the Effectiveness of Using an Extended Case study in the Teaching of Taxation. Journal of the Australasian Tax Teachers Association 15(1): 198-231.

Maples A., Jone M. and Hodson A. (2020) Inland Revenue facilitated conferences: better than settling disputes with 'clubs and spears'? eJournal of Tax Research 18(2): 466-507.

Jone M. and Maples A. (2019) Small Tax Dispute Resolution in New Zealand: Is There a Better Way? A Consideration of Overseas Processes. New Zealand Journal of Taxation Law and Policy 25(2): 137-180.

Maples A. (2019) A Bit of Tax for the Revenue Authority: The Taxation of Cryptocurrency in New Zealand - Some Initial Thoughts. New Zealand Journal of Taxation Law and Policy 25(2): 181-200.

Maples A. (2019) A Bit of Tax for the Revenue Authority: The Taxation of Cryptocurrency in New Zealand - Some Initial Thoughts. Taxation Today (133): 12-26.

Maples A. and Yong S. (2019) The Tax Working Group and Capital Gains Tax in New Zealand — A Missed Opportunity? Journal of Australian Taxation 2019: 65-84.

Maples AJ. and Sawyer AJ. (2017) The New Zealand GST and its Global Impact: 30 Years On. New Zealand Journal of Taxation Law and Policy 23(1): 9-26.

Woellner R. and Maples AJ. (2017) In search information - A comparison of New Zealand and Australian Access Powers. Journal of the Australasian Law Teachers Association 10: 146-168.

James SR. and Maples AJ. (2016) The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand. eJournal of Tax Research 14(2): 455-485.

Maples A. (2016) Home, $weet Home' - the Income Tax Act 2007 and Renovation Reality Shows. New Zealand Journal of Taxation Law and Policy 22(1): 14-26.

Maples AJ. (2016) R v BW: The Case of an "Unauthorised Frolic"? New Zealand Journal of Taxation Law and Policy 22(3): 216-227.

Woellner RH. and Maples AJ. (2015) The politics of tax: Rethinking the basis for an independent accountants tax advice privilege. Australian Tax Review 44(2): 120-135.

Maples A. and Karlinsky S. (2014) The United States capital gains tax regime and the proposed New Zealand CGT: Through Adam Smith's lens. Journal of Australian Taxation 16(2): 156-205.

Maples AJ. (2014) A comprehensive capital gains tax in New Zealand - no longer political hari-kari? A consideration of the Labour Party proposal of 2011. New Zealand Journal of Taxation Law and Policy 20(2): 144-168.

Maples AJ. (2014) HMRC Wins the Race: Commissioners for Her Majesty's Revenue and Customs v McLaren Racing Ltd. New Zealand Journal of Taxation Law And Policy 20(4): 318-329.

Jone M. and Maples A. (2013) Mediation as an Alternative Option in New Zealand's Tax Disputes Resolution Procedures: Refining a Proposed Regime. New Zealand Journal of Taxation Law and Policy 19(4): 301-342.

Jone M. and Maples A. (2013) Mediation as an alternative option in the tax disputes resolution procedures: Part 1. Taxation Today (59): 14-24.

Jone M. and Maples A. (2013) Mediation as an alternative option in the tax disputes resolution procedures: Part 2. Taxation Today (60): 12-24.

Maples A. and Sawyer A. (2013) New Zealand: The State of Play of Tax Avoidance - The Decision in Alesco and the Commissioner's Interpretation Statement. Asia Pacific Tax Bulletin 19(6): 403-409.

Davidson JL. and Maples AJ. (2012) Are Jellies with Rasberries in them "made from" Jelly despite the Raspberries? - Aka The Raspberry Jelly Test. New Zealand Journal of Taxation Law and Policy 18(3): 225-241.

Jone M. and Maples AJ. (2012) Mediation as an alternative option in New Zealand's tax dispute resolution procedures. New Zealand Journal of Taxation Law and Policy 18(4): 412-442.

Jone ME. and Maples AJ. (2012) Mediation as an alternative option in Australia's tax disputes resolution process. Australian Tax Forum 27(3): 527-569.

Maples AJ. (2012) A super massive 'black hole'? The tax treatment of seismic strengthening costs. Journal of the Australasian Tax Teachers Association 7(1): 123-152.

Maples AJ. (2012) Online sales and auction sites, isolated transactions and the Income Tax Act 2007 (NZ). Journal of Australian Taxation 14(1): 57-88.

Maples AJ. and Sawyer AJ. (2012) The Inland Revenue's draft interpretation statement on tax avoidance: Are we any further ahead? Asia Pacific Tax Bulletin 18(4): 331-336.

Maples AJ. (2011) Resolving Small Tax disputes in New Zealand - Is there a better way? Journal of the Australasian Tax Teachers Association 6(1): 96-132.

Maples AJ. and Blissenden M. (2010) The Proposed Client-Accountant Tax Privilege in Australia: How Does it Sit with the Common Law Doctrine of Legal Professional Privilege? Australian Tax Review 39(1): 20-38.

Maples AJ. and Woellner R. (2010) Privilege for accountants' tax advice in Australia - Brave new world, or house of straw? Australian Tax Forum 25(2): 143-178.

Peck J. and Maples AJ. (2010) The tax disputes resolution process in New Zealand: what about the little fellas? New Zealand Journal of Taxation Law and Policy 16(4): 348-366.

Maples A. (2008) The Non-Disclosure Right in New Zealand - Lessons for Australia? The Journal of the Australasian Law Teachers Association 1(1 & 2): 351-364.

Maples AJ. (2008) Three Cases of Zero-Rating of Going Concerns in New Zealand - A Not so Simple Concept. Bulletin for International Taxation 62(7): 302-311.

Alley C. and Maples A. (2007) An analysis of the framework and terms used in determining assessable income in the core provisions of the Income Tax Act 2004. New Zealand Journal of Taxation Law and Policy 13(3): 462-484.

Maples AJ. (2007) GST and the Reverse Charge in New Zealand : A Review and Analysis of the Legislation and Revenue Guidelines. Asia Pacific Journal of Taxation 11(1): 37-54.

Maples AJ. (2007) Tax Complexity and the Capital-Revenue Distinction - Lessons from Two Recent New Zealand Cases. Bulletin for International Taxation 61(7): 293-307.

Pau C., Sawyer A. and Maples A. (2007) Complexity of New Zealand's Tax Laws: An Empirical Study. Australian Tax Forum 22(1): 59-92.

Maples AJ. (2006) Zero-Rating Rules for Financial Services in New Zealand - A Review of the Legislation and Revenue Guidelines. Journal of International Banking Law and Regulation 21(7): 399-408.

Maples AJ. (2005) A Thin Capitalisation Regime for Foreign-Owned Banks Operating in New Zealand. Asia-Pacific Journal of Taxation 9(1): 50-65.

Maples AJ. (2005) New Thin Capitalization Rules in New Zealand for Foreign-Owned Banks. Bulletin for International Fiscal Documentation 59(11): 458-469.

Maples AJ. (2005) The Fixed and Circulating Capital Test: Down and Now Out in New Zealand? New Zealand Journal of Taxation Law and Policy 11(3): 315-341.

Maples AJ. (2005) Tread Carefully with GST and Agreements for Sale. New Zealand Journal of Taxation Law and Policy 11(1): 17-24.

Maples AJ. and Sawyer AJ. (2005) Film Investment in New Zealand: An Update. Journal of International Taxation 16(9): 62-63.

Maples AJ. and Sawyer AJ. (2005) New Zealand: Tax Incentives for Film Investments. Journal of International Taxation 16(4): 38-53.

Maples A. (2004) The Zero-Rating of Financial Services and Introduction of a Reverse Charge in New Zealand (At Last!). Bulletin for International Fiscal Documentation 58(5): 213-224.

Maples AJ. (2004) Privy Council Decision Brings Certainty to GST, Mortgagee Sales. Tax Notes International 35(7): 596-597.

Maples AJ. (2004) The Tax Treatment of Payments to Prospective Employees: "Golden Hellos" Reconsidered. New Zealand Journal of Taxation Law and Policy 10(3): 191-201.

Maples A. (2002) Never Ever Overlook GST. Accounting, Corporate & Tax Alert (201): 2-4.

Maples A. (2002) Taxable Activity Revisited. Accounting Corporate & Tax Alert (176): 2-4.

Maples A. (2002) Taxable Activity Revisited. Chartered Accountants Journal of New Zealand 81(3): 52-53.

Maples AJ. (2002) Just when you thought Auckland Gas was the final word on Replacement with Polyethylene Pipe. New Zealand Journal of Taxation Law and Policy 8(4): 351-362.

Maples AJ. (2002) The Tax Treatment of Post-cessation Expenses and Losses in Australia. Australian Tax Review 31(3): 139-162.

Maples A. (2001) First Comprehensive 'Remedial' Review of New Zealand's Goods and Services Tax. Bulletin for International Fiscal Documentation 55(1): 22-32.

Maples A. (2001) GST and Land Subdivisions - Australia and New Zealand Compared. Investment and Taxation Bulletin 5(7): 55-64.

Maples A. (2001) The distinction between repairs and replacement revisited, Auckland Gas v Commissioner of Inland Revenue (Privy Council). British Tax Review 2001(2): 92-100.

Maples AJ. (2001) Beware Technological Developments: A New Zealand Perspective on Repairs and Replacement. Australian Tax Review 30(3): 173-181.

Maples AJ. (2001) GST Under the Spotlight. The First Comprehensive Review of the Goods and Services Tax Act. New Zealand Journal of Taxation Law and Policy 7(1): 42-62.

Maples A. (2000) Are Isolated Subdivisions Subject to the GST? Australian Property Law Bulletin 15(3): 8pp.

Maples A. (2000) Are Lease Incentives Taxable? - A Trans-Tasman Comparison. Journal of Australian Taxation 3(3): 208-231.

Maples A. (2000) GST and an 'Enterprise': A Consideration of Trade in the Context of the Subdivision of Land. Journal of Australian Taxation 3(6): 440-465.

Maples A. (2000) Notification of a Pending Audit. Accounting, Corporate & Tax Alert (85): 8-9.

Maples AJ. and Sawyer AJ. (2000) Finally, Proposals to Tax Restrictive Covenant and Exit Inducement Payments. Asia-Pacific Tax Bulletin (APTX) 6(10): 297-302.

Sawyer AJ., Tomlinson SR. and Maples AJ. (2000) Developing Essential Skills through Case Study Scenarios. Journal of Accounting Education 18(3): 257-282.

Maples A. (1999) Australian Lease Inducements. Accounting, Corporate & Tax Alert (65): 2-3.

Maples A. (1999) Gains on the Sale of Shares-Commissioner of Inland Revenue v National Insurance Company of New Zealand Limited (CA 300/97). Current Taxation 43(13): 29-31.

Maples A. (1999) How Much Documentation is Enough? Current Taxation 43(37): 92-93.

Maples A. (1999) Keeping Adequate Records: Part 1. Accounting, Corporate & Tax Alert (61): 2-3.

Maples A. (1999) Keeping Adequate Records: Part 2. Accounting Corporate & Tax Alert (62): 2-4.

Maples A. (1999) Lease inducements- Australian Style. Current Taxation 43(35): 85-87.

Maples A. (1999) Lease Inducements. New Zealand Law Journal (March 1999): 3pp.

Maples A. (1999) Recent Developments Regarding the Goods and Services Tax in New Zealand. Bulletin for International Fiscal Documentation 53(12): 551-559.

Maples A. (1999) Waiter - there's a bug in my soup - The Y2k dilemma. New Zealand Journal of Taxation Law and Policy 5(1): 15-47.

Maples A. (1998) Lease Inducements - The Privy Council decision in Commissioner of Inland Revenue v Wattie. Current Taxation 42(45): 115-117.

Maples A. (1998) Tax Treatment of Year 2000 Expenditure. New Zealand Law Journal (April): 121-122.

Maples A. (1997) UOMI now applies to all taxes and duties. Canterbury Tales 3(4): 5.

Conference Contributions - Other

Maples A. (2023) Māori, the Taxation Of Capital Income and the Tax Working Group. Brisbane: Australasian Tax Teachers Association, 19 Jan-20 Mar 2023.

Maples A. (2022) Dispute Resolution in New Zealand: Tax Practitioner Reflections - Time for Change? Sydney: International Symposium - Tax Dispute Resolution: Internatioanl experiences and the way forward, 8-8 Nov 2022.

Minas J. and Maples A. (2022) A Comprehensive CGT for New Zealand: ‘Political Suicide’ or Tax Policy Saviour. Brisbane: 12th Queensland Tax Researchers Symposium, 8-8 Jul 2022.

Maples A., Jone M. and Hodson A. (2021) Inland Revenue facilitated conferences: better than settling disputes with 'clubs and spears'? UNSW School of Accounting, Auditing and Taxation (Sydney): 14th International ATAX Tax Administration Conference, 23-24 Nov 2021.

Maples A. and Woellner R. (2019) Information gathering in the Post-Truth world. Gold Coast: Australasian Law Academis Assocaition, 4-5 Jul 2019.

Maples A. and Yong S. (2019) A capital gains tax for New Zealand? The role of housing affordabi;lity and other socio-economic factors in the capital gains tax debate. Perth: Australasian Tax Teachers Association, 16-18 Jan 2019.

Jone M. and Maples A. (2018) Small Tax Dispute Resolution In New Zealand – Making Taxpayers ‘Winners’ Not ‘Losers’. Monash University Melbourne: 30th Australasian Tax Teachers Association Annual conference, 17-19 Jan 2018.

Maples AJ. and Woellner R. (2018) In search of information in the digital age – A comparison of the Australian, New Zealand and United Kingdom access powers. Sydney: 13th ATAX International Tax Administration Conference, 5 Apr-6 Jul 2018.

Maples AJ. and Woellner R. (2017) In search of information - A comparison of New Zealand and Australian Access Powers. University of South Australia: Australasian Law Teachers Association, 5-8 Jul 2017.

James S. and Maples AJ. (2016) The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with a particular reference to a proposal for a capital gains tax for New Zealand. Sydney, Australia: 12th International Conference on Tax Administration, 31 Mar-1 Apr 2016.

Maples A. and Sawyer AJ. (2016) The New Zealand GST and Its Global Impact -Thirty Years On. University of Auckland, New Zealand: Thirty years on: GST at a Crossroads Conference, 1-1 Sep 2016.

Maples A. (2015) Home, $weet Home' - the Income Tax Act 2007 and Renovation Reality Shows. Brisbane, Australia: 6th Queensland Tax Researchers Symposium, 3-3 Jul 2015.

Maples AJ. and Karlinsky S. (2015) The United States Capital Gains Tax Regime and the Proposed New Zealand CGT: Through Adam Smith's Lens. Adelaide, Australia: 2015 Australasian Tax Teachers Association Conference, 21-23 Jan 2015.

Hodson AG., Maples AJ. and Sawyer AJ. (2014) Shake, Rattle and Roll: Lessons from the classroom following a major catastrophic event - the University of Canterbury Tax Teaching Experience. Brisbane, Australia: 26th Australasian Tax Teachers Association Conference (ATTA), 20-22 Jan 2014.

Jone ME. and Maples A. (2014) Mediation - Enhancing compliance through the dispute resolution process. Sydney, Australia: 11th International Tax Administration Conference (ATAX), 14-15 Jul 2014.

Maples AJ. (2014) A comprehensive capital gains tax in New Zealand - no longer political hari-kari? A consideration of the Labour Party proposal of 2011. Brisbane, Australia: 26th Australasian Tax Teachers Association Conference (ATTA), 20-22 Jan 2014.

Maples AJ. and Sawyer AJ. (2014) Natural Disasters and Tax: Issues from the Canterbury Earthquakes. James Cook University, Cairns, Australia: 5th Queensland Tax Researchers Symposium, 27-27 Jun 2014.

Woellner R. and Maples A. (2014) The Politics of Tax: rethinking the basis for an independent accountants tax advice privilege. Brisbane, Australia: 26th Australasian Tax Teachers Association Conference (ATTA), 20-22 Jan 2014.

Jone ME. and Maples AJ. (2013) Mediation - a panacea for the resolution of tax disputes in New Zealand. Canberra, Australia: Australasian Law Teachers Association Annual Conference 2013 (ALTA), 29 Sep-1 Oct 2013.

Maples AJ. (2013) Tax Disputes - alternative dispute resolution. Auckland, New Zealand: Institute of Chartered Accountants New Zealand (ICANZ) 2013 Tax Conference, 7-9 Nov 2013.

Maples AJ. (2012) The divergence of terra firma and aedificium edificium: The convergence of the Income Tax Act 2007 and case law? Sydney, Australia: 24th Australasian Tax Teachers Association Conference (ATTA), 16-18 Jan 2012.

Maples AJ. and Davidson JL. (2012) A "mind-numbing legal analysis": Interpretative difficulties with a multiple VAT/GST rate structure. Sydney, Australia: Australasian Law Teachers Association Conference (ALTA), 1-4 Jul 2012.

Maples AJ. and Woellner R. (2012) Levelling the playing field - the options for reforming protection for tax advice in the United Kingdom: Lessons from other jurisdictions. Sydney, Australia: 10th Annual Tax Administration Conference, 3-3 Apr 2012.

Maples A. (2011) 4:35 am, 12:51 pm and the capital-revenue distinction in the shaky isles. Brisbane, Australia: Australasian Law Teachers Association Annual Conference (ALTA 2011), 3-6 Jul 2011.

Maples AJ. (2011) Resolving small tax disputes - is there a better way? Melbourne, Australia: 23rd Australasian Tax Teachers Association Conference, 19-21 Jan 2011.

Maples AJ. (2010) The tale of the half-eaten corn cob, dirty dishes, a half-filled Coke bottle, David Beckham, a fleet-footed diner, Trade Me and the Income Tax Act 2007. Sydney, Australia: Australasian Tax Teachers Association (ATTA) Annual Conference, 20-22 Jan 2010.

Peck J. and Maples AJ. (2010) The Tax Disputes Resolution Process in New Zealand: What about the little fellas? Auckland, New Zealand: The 65th Australasian Law Teachers Association Annual Conference, 4-7 Jul 2010.

Blissenden M. and Maples AJ. (2009) A changing climate: The proposed 'extension' of privilege to tax advisors in Australia. University of Canterbury, Christchurch, New Zealand: 21st Australasian Tax Teachers Conference, 19-21 Jan 2009.

Maples AJ. and Woellner R. (2009) Privilege for Accountant's Tax Advice- Brave New World, or House of Straw? Sydney, Australia: ALTA (Australian Law Teachers Association) 64th Annual Conference, 5-8 Jul 2009.

Woellner R. and Maples AJ. (2009) Australia follows New Zealand and moves towards statutory privilege for accountants' tax advice. Ho Chi Minh, Vietnam: LAWASIA 22nd Annual Conference, 9-12 Nov 2009.

Maples A. (2008) A devilish tale of three cases - zero rating of going concerns: a simple concept but don't be fooled, it's the detail that matters! Hobart, Australia: 2008 Australasian Tax Teachers' Association Conference, 23-25 Jan 2008.

Maples A. (2008) The Non-Disclosure Right in New Zealand - Lessons for Australia. Cairns, Australia: 63rd Annual Australasian Law Teachers' Association Conference, 6-9 Jul 2008.

Maples AJ. (2007) Tax Complexity and the Capital-Revenue Distinction - Lessons to be Learnt from Two Recent New Zealand Cases. Brisbane, Australia: Australasian Tax Teachers Association Conference (ATTA 2007), 22-24 Jan 2007.

Maples A. (2001) GST; The Concept of an Enterprise and the Badges of Trade. Sydney, Austrailia: Australasian Tax Teachers' Association Conference, 1 Feb 2001.

Maples AJ. and Sawyer AJ. (2000) Simulating Professional Experience through a Case Study: Assessing the Delivery of Transferable Skills from the Students' Perspective. Melbourne, VIC, Australia: Australasian Tax Teachers' Association Conference, 1-1 Feb 2000.

Chapters

Maples A. (2023) Income from Business. New Zealand Taxation 2023 Principles, Cases and Questions (20th ed.): 133-155. Wellington: Thomson Reuters New Zeaand Limited.

Maples A. (2023) The History of Taxation. New Zealand Taxation 2023 Principles, Cases and Questions (20th ed.): 53-82. Wellington: Thomson Reuters New Zealand Limited.

Maples A. (2023) The Tax Environment. New Zealand Taxation 2023 Principles, Cases and Questions (2oth ed.): 1-51. Wellington: Thomson Reuters New Zealand Limited.

Maples A. (2022) Income from Business. New Zealand Taxation 2022 Principles, Cases and Questions (19th ed.): 133-155. Wellington: Thomson Reuters.

Maples A. (2022) The History of Taxation. New Zealand Taxation 2022 Principles, Cases and Questions (19th ed.): 53-82. Wellington: Thomson Reuters.

Maples A. (2022) The Tax Environment. New Zealand Taxation 2022 Principles, Cases and Questions (19th ed.): 1-51. Wellington: Thomson Reuters.

Maples A. and Jone M. (2022) Capital-Revenue Distinction. Foundations of New Zealand Taxation Law: 233-258. Auckland: CCH New Zealand Ltd.

Maples A. (2021) Income from Business. New Zealand Taxation 2021 Principles, Cases and Questions (18th ed.): 131-153. Wellington: Thomson Reuters New Zealand Ltd.

Maples A. (2021) The History of Taxation. New Zealand Taxation 2021 Principles, Cases and Questions (18th ed.): 51-80. Wellington: Thomson reuters New Zealand Ltd.

Maples A. (2021) The Tax Environment. New Zealand Taxation 2021 Principles, Cases and Questions (18th ed.): 1-50. Wellington: Thomson reuters New Zealand Ltd.

Maples A. and Jone M. (2021) Capital-Revenue Distinction. Foundations of New Zealand Taxation Law 2021: 229-254. Auckland: CCH New Zealand Ltd.

Maples A. (2020) Income from Busness. New Zealand Taxation 2020 Principles, Cases and Questions: 131-153. Wellington: Thomson Reuters.

Maples A. (2020) The History of Taxation. New Zealand Taxation 2020 Principles, Cases and Questions: 51-80. Wellington: Thomson Reuters.

Maples A. (2020) The Tax Environment. New Zealand Taxation 2020 Principles, Cases and Questions: 1-50. Wellington: Thomson Reuters.

Maples A. and Jone M. (2020) Capital-Revenue Distinction. Foundations of New Zealand Taxation Law 2020: 229-253. Auckland: Wolter Kluwer.

Maples A. (2019) Income from Business. New Zealand Taxation 2019 - Principles, Cases and Questions (16 ed.): 129-151. Wellington: Thomson Reuters.

Maples A. (2019) The History of Taxation. New Zealand Taxation 2019 - Principles, Cases and Questions (16 ed.): 49-77. Wellington: Thomson Reuters.

Maples A. (2019) The Tax Environment. New Zealand Taxation 2019 - Principles, Cases and Questions (16 ed.): 1-48. Wellington: Thomson Reuters.

Maples AJ. (2018) The Tax Environment. New Zealand Taxation 2018 - Principles, Cases and Questions (2018 ed.): 1-47. Wellington: Thomson Reuters.

Maples AJ. and Jone ME. (2018) Capital-Revenue Distinction. Foundations of New Zealand Tax Law 2018 (2018 ed.): 225-248. 2018: Wolters Kluwer.

Maples AJ. (2017) Income from Business. New Zealand Taxation 2017, Principles, Cases and Questions (14 ed.): 125-146. Wellington: Thomson Reuters.

Maples AJ. (2017) Income from Business. In Coleman J (Ed.), New Zealand Taxation 2018 - Principles, Cases and Questions (2018 ed.): 125-146. Wellington: Thomson Reuters.

Maples AJ. (2017) The History of Taxation. New Zealand Taxation 2017, Principles, Cases and Questions (14 ed.): 49-75. Wellington: Thomson Reuters.

Maples AJ. (2017) The History of Taxation. In Coleman J (Ed.), New Zealand Taxation 2018 - Principles, Cases and Questions (2018 ed.): 49-76. Wellington: Thomson Reuters.

Maples AJ. (2017) The Tax Environment and the History of Taxation (online). New Zealand Taxation 2017 Principles, Cases and Questions: 1-15. Wellington: Thomson Reuters.

Maples AJ. (2017) The Tax Environment and the History of Taxation. In Coleman J (Ed.), New Zealand Taxation 2018 - Principles, Cases and Questions (2018 ed.): 1-12. Wellington: Thomson Reuters.

Maples AJ. (2017) The Taxation Environment. New Zealand Taxation 2017, Principles, Cases and Questions: 1-47. Wellington: Thomson Reuters.

Maples A. (2016) Income from Business. In Thomson Reuters (Ed.), New Zealand Taxation 2016, Principles, Cases and questions (13th ed.): 125-146. Wellington: Thomson Reuters New Zealand Ltd.

Maples A. (2016) The History of Taxation. In Thomson Reuters (Ed.), New Zealand Taxation 2016, Principles, Cases and Questions (13th ed.): 49-75. Wellington: Thomson Reuters New Zealand Ltd.

Maples A. (2016) The Tax Environment and The History of Taxation. In Thomson Reuters (Ed.), New Zealand Taxation 2016, Principles, Cases and Questions (Online) (13th ed.): 1-15. Wellington: Thomson Reuters New Zealand Limited.

Maples A. (2016) The Tax Environment. In Thomson Reuters (Ed.), New Zealand Taxation 2016, Principles, Cases and Questions (13th ed.): 1-48. Wellington: Thomson Reuters New Zealand Ltd.

Maples A. (2015) Income from Business. In Vosslamber R (Ed.), New Zealand Taxation 2015: Principles, Cases and Questions (12th ed.): 125-146. Wellington: Thomson Brookers.

Maples A. (2015) The History of Taxation. In Vosslamber R (Ed.), New Zealand Taxation 2015: Principles, Cases and Questions (12th ed.): 49-75. Wellington: Thomson Brookers.

Maples A. (2015) The Tax Environment and The History of Taxation. In Vosslamber R (Ed.), New Zealand Taxation 2015: Principles, Cases and Questions (Online) (12th ed.): 1-15. Wellington: Thomson Brookers.

Maples A. (2015) The Tax Environment. In Vosslamber R (Ed.), New Zealand Taxation 2015: Principles, Cases and Questions (12th ed.): 1-47. Wellington: Thomson Brookers.

Maples AJ. and Sawyer AJ. (2015) Natural Disasters and Tax: Issues from the Canterbury Earthquakes. In Finn J; Toomey E (Ed.), Legal Responses to Natural Disasters: 165-192. Wellington: Thomson Reuters.

Maples A. (2014) Income from Business. In Vosslamber R (Ed.), New Zealand Taxation 2014, Principles, Cases and Questions (11th ed.): 119-141. Wellington: Thomson Reuters.

Maples A. (2014) The History of Taxation. In Vosslamber R (Ed.), New Zealand Taxation 2014, Principles, Cases and Questions (11th ed.): 49-75. Wellington: Thomson Reuters.

Maples A. (2014) The Tax Environment and The History of Taxation. In Vosslamber R (Ed.), New Zealand Taxation 2014, Principles, Cases and Questions (Online): 1-14. Wellington: Thomson Reuters.

Maples A. (2014) The Tax Environment. In Vosslamber R (Ed.), New Zealand Taxation 2014, Principles, Cases and Questions (11th ed.): 1-47. Wellington: Thomson Reuters.

Maples A. (2013) Income from Business. In Vosslamber R (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 115-135. Wellington: Thomson Reuters.

Maples A. (2013) Income of Individuals. In Vosslamber R (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 179-217. Wellington: Thomson Reuters.

Maples A. (2013) The History of Taxation. In Vosslamber R (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 49-74. Wellington: Thomson Reuters.

Maples A. (2013) The Tax Environment. In Vosslamber R (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 3-47. Wellington: Thomson Reuters.

Maples AJ. (2013) The Tax Environment and the History of Taxation. In Vosslamber R (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 1-14. Wellington: Thomson Reuters.

Maples AJ. (2012) Income from Business. In Withers J (Ed.), New Zealand Taxation 2012 Principles, Cases and Questions: 121-143. Wellington: Thomson Reuters.

Maples AJ. (2012) Income of Individuals. In Withers J (Ed.), New Zealand Taxation 2012 Principles, Cases and Questions: 187-223. Wellington: Thomson Reuters.

Maples AJ. (2012) The Tax Environment (Online). In Withers J (Ed.), New Zealand Taxation 2012 Principles, Cases and Questions: 1-14. Wellington: Thomson Reuters.

Maples AJ. (2012) The Tax Environment. In Withers J (Ed.), New Zealand Taxation 2012 Principles, Cases and Questions: 1-81. Wellington: Thomson Reuters.

Maples A. (2011) Income from Business. In Withers J (Ed.), New Zealand Taxation 2011: Principles, Cases and Questions: 121-144. Wellington: Thomson Brookers.

Maples A. (2011) Income from Individuals. In Withers J (Ed.), New Zealand Taxation 2011: Principles, Cases and Questions: 189-226. Wellington: Thomson Brookers.

Maples A. (2011) The Tax Environment. In Withers J (Ed.), New Zealand Taxation 2011: Principles, Cases and Questions: 1-82. Wellington: Thomson Brookers.

Maples AJ. (2011) The Tax Environment (online). In Withers J (Ed.), New Zealand Taxation 2011 Principles, Cases and Questions: 1-14. Wellington: Thomson Reuters.

Maples A. (2010) Income from Business. In Emery J; Becker MW; Greening MJ (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 131-156. Wellington: Thomson Brookers.

Maples A. (2010) Income from Individuals. In Emery J; Becker MW; Greening MJ (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 207-252. Wellington: Thomson Brookers.

Maples A. (2010) The Tax Environment. In Emery J; Becker MW; Greening MJ (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 1-88. Wellington: Thomson Brookers.

Maples AJ. (2010) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 14pp. Wellington: Thomson Reuters.

Maples A. (2009) Income from Business. In Greening MJ (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: 123-148. Wellington: Thomson Brookers.

Maples A. (2009) Income from Individuals. In Greening MJ (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: 193-236. Wellington: Thomson Brookers.

Maples A. (2009) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: 14pp. Wellington: Brookers Ltd.

Maples A. (2009) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: 1-84. Wellington: Thomson Brookers.

Maples A. (2008) Limited Partnerships - An Alternative Entity to Partnerships, Companies and Joint Ventures? A Tax Perspective. In Chetwin MC; Joseph PA (Ed.), Joint Ventures Law: 167-192. Christchurch: The Centre for Commercial and Corporate Law.

Maples AJ. (2008) Income from Business. In Greening MJ (Ed.), New Zealand Taxation 2008: Principles, Cases and Questions: 93-117. Wellington: Brookers.

Maples AJ. (2008) Income from Individuals. In Greening MJ (Ed.), New Zealand Taxation 2008: Principles, Cases and Questions: 165-206. Wellington: Brookers.

Maples AJ. (2008) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2008, Principles, Cases and Questions: 1-53. Wellington: Brookers.

Maples AJ. (2008) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2008: Principles, Cases and Questions: 43pp. Wellington: Brookers.

Maples A. (2007) Income from Business. In Greening MJ (Ed.), New Zealand Taxation 2007: Principles, Cases and Questions: 81-106. Wellington: Thomson Brookers.

Maples A. (2007) Income from Individuals. In Greening MJ (Ed.), New Zealand Taxation 2007: Principles, Cases and Questions: 149-188. Wellington: Thomson Brookers.

Maples A. (2007) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2007: Principles, Cases and Questions: 1-50. Wellington: Thomson Brookers.

Maples AJ. (2007) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2007: Principles, Cases and Questions: 41pp. Wellington: Thomson Brookers.

Maples A. (2006) Income from Business. In Greening MJ (Ed.), New Zealand Taxation 2006: Principles, Cases and Questions: 81-106. Wellington: Thomson Brookers.

Maples AJ. (2006) GST - Almost 20 and Going Concerns Still Causing Concern. In Sawyer AJ (Ed.), Taxation Issues in the Twenty-First Century: 217-231. Christchurch: Centre for Commercial and Corporate Law Inc.

Maples AJ. (2006) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2006: Principles, Cases and Questions: 1-50. Wellington: Thomson Brookers.

Maples A. (2005) Income from Business. In Greening MJ (Ed.), New Zealand Taxation 2005: Principles, Cases and Questions: 73-98. Wellington: Thomson Brookers.

Maples A. (2005) Income from Individuals. In Greening MJ (Ed.), New Zealand Taxation 2005: Principles, Cases and Questions: 133-172. Wellington: Thomson Brookers.

Maples A. (2005) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2005: Principles, Cases and Questions: 1-48. Wellington: Thomson Brookers.

Maples AJ. (2005) The Tax Environment. In Greening MJ (Ed.), New Zealand Taxation 2005, Principles, Cases and Questions: 44pp. Wellington: Brookers Ltd.

Maples A. (2004) Deductions. In McIntosh G (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 311-441. Wellington: Thomson Brookers.

Maples A. (2004) Income from Business. In McIntosh G (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 103-159. Wellington: Thomson Brookers.

Maples A. (2004) Income of Individuals. In McIntosh G (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 199-246. Wellington: Thomson Brookers.

Maples A. (2004) Other Income. In McIntosh G (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 247-284. Wellington: Thomson Brookers.

Maples A. (2004) The Tax Environment. In McIntosh G (Ed.), New Zealand Taxation 2004: Principles, Cases and Questions: 1-103. Wellington: Thomson Brookers.

Discussion/Working Papers

Alley C. and Maples AJ. (2006) The concept of income within the New Zealand taxation system. .

Maples A. (1998) Submission on Exposure Draft: PU 0003 Year 2000 Expenditure - Income Tax Deductibility. 17pp.

Other

Maples A. and Yong S. (2020) The Tax Working Group and Capital Gains Tax in New Zealand — A Missed Opportunity? https://www.austaxpolicy.com/the-tax-working-group-and-capital-gains-tax-in-new-zealand-a-missed-opportunity/: Australian National University. [Website (blog)].

Maples AJ. (2003) Submission on the Discussion Document 'Reducing tax barriers to international recruitment'. : 5pp.

Maples AJ. (2003) Submission on the Supreme Court Bill. : 6pp.

Editorial Work

Displaying all items.

Journal of Australasian Tax Teachers Association Co-editor ( 2009 - 2023)
Journal of Australian Taxation (JAT) Editorial Board Member ( 2011 - 2023)

Review and Refereeing

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Ad hoc reviewer for a range of journals ( 2005 - 2023)

Bulletin for International Fiscal Documentation ( 2000 - 2005)

Journal of the Australasian Tax Teachers Association ( 2000 - 2005)

New Zealand Journal of Taxation Law and Policy ( 1997 - 2002)

New Zealand Journal of Taxation Law and Policy ( 2000 - 2005)

New Zealand Journal of Taxation Law and Policy (NZJTLP) ( 2008 - 2023)

Affiliations

Centre for Commercial and Corporate Law Incorporated (Industry): Director

Research Groups

Taxation Interest Group