title: Solicitors’ personal undertakings for taxation obligations and the implications for solicitors: the New Zealand experience

authors: Manyam, Joel

subjects: law

abstract: The Commissioner of Inland Revenue (the Commissioner) is an officer of the Crown, charged by statute with the function of care and management of taxes on behalf of the Crown.
In carrying out his statutory function of collecting taxation revenue, the Commissioner is legally obliged to fulfil this role by collecting over time the highest net revenue that is practicable within the law, in relation to the resources available, the importance of promoting taxpayer compliance and the compliance cost of taxpayers. It is pursuant to the exercise of this statutory discretion that the Commissioner is authorised to enter arrangements with taxpayers or their agents for the eventual payment of taxation indebtedness. Such arrangements may include agreements between the Commissioner and taxpayer for the payment of taxation debts by instalments. Worth noting however, is that the Commissioner has recently demonstrated a willingness, not only to accept solicitors’ personal undertakings for the payment of tax debts, but to enforce them when solicitors have chosen to dishonour them.

text: Solicitors’ personal undertakings for taxation obligations and the implications for solicitors: the New Zealand experience The Commissioner of Inland Revenue (the Commissioner) is an officer of the Crown, charged by statute with the function of care and management of taxes on behalf of the Crown.
In carrying out his statutory function of collecting taxation revenue, the Commissioner is legally obliged to fulfil this role by collecting over time the highest net revenue that is practicable within the law, in relation to the resources available, the importance of promoting taxpayer compliance and the compliance cost of taxpayers. It is pursuant to the exercise of this statutory discretion that the Commissioner is authorised to enter arrangements with taxpayers or their agents for the eventual payment of taxation indebtedness. Such arrangements may include agreements between the Commissioner and taxpayer for the payment of taxation debts by instalments. Worth noting however, is that the Commissioner has recently demonstrated a willingness, not only to accept solicitors’ personal undertakings for the payment of tax debts, but to enforce them when solicitors have chosen to dishonour them.

year: 2011

title: Impact of Hall effect on energy decay in magnetohydrodynamic turbulence

authors: Matthaeus, William H.

subjects: mathematics

abstract: We examine numerically the influence of Hall effect corrections to Ohm's law upon the decay of homogeneous compressible magnetohydrodynamic turbulence and conclude that there are no significant differences in global decay rate associated with the Hall effect. This affirms expectations that energy decay is controlled by the large-scale eddies.

text: Impact of Hall effect on energy decay in magnetohydrodynamic turbulence We examine numerically the influence of Hall effect corrections to Ohm's law upon the decay of homogeneous compressible magnetohydrodynamic turbulence and conclude that there are no significant differences in global decay rate associated with the Hall effect. This affirms expectations that energy decay is controlled by the large-scale eddies.

year: 2003

title: Māori & Psychology Research Unit Annual Report 2014

authors: Waitoki, Waikaremoana

abstract: Annual report of the Māori and Psychology Research Unit (MPRU) 2014. The unit was established in August of 1997. The unit is designed to provide a catalyst and support network for enhancing research concerning the psychological needs, aspirations, and priorities of Maori people. The MPRU is well situated to draw together skilled and experienced interdisciplinary research groups by networking and establishing working relationships with staff and students within the Faculty of Arts and Social Sciences, the University, and the wider community.

text: Māori & Psychology Research Unit Annual Report 2014 Annual report of the Māori and Psychology Research Unit (MPRU) 2014. The unit was established in August of 1997. The unit is designed to provide a catalyst and support network for enhancing research concerning the psychological needs, aspirations, and priorities of Maori people. The MPRU is well situated to draw together skilled and experienced interdisciplinary research groups by networking and establishing working relationships with staff and students within the Faculty of Arts and Social Sciences, the University, and the wider community.

year: 2014