Prof John Prebble
School of Law
Phone: 04 463 6311
Location: Room 105, Government Building, 55 Lambton Quay, Pipitea Campus
Teaching in 2015
LAWS 211 - The Law of Contract
LAWS 365 - Elements of Taxation
LAWS 536 - Special Topic: Fundamental Concepts of Taxation Law
BA LLB(Hons) Auck, BCL Oxon, JSD Cornell, Inner Temple, LEANZF
Administrative assistant: Rozina Khan Ph 04 463 6411
Publications and Teaching
SSRN Author Page SSRN Author Page link
Scholarly Papers by Subject papers
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Teaching Materials Teaching Materials
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Professor Prebble's main teaching and research interests are in income tax law, with specializations in basic principles of receipts, expenditure, and timing, international taxation, and anti-avoidance rules. He has developed the sub-discipline,'Jurisprudential Perspectives of Taxation Law';, which examines judicial reasoning in taxation cases from the perspective of legal philosophers. Professor Prebble has advised several governments on matters of tax reform and was a member of the New Zealand government's consultative committees on corporate taxation and international taxation in the 1980s and of the Committee of Experts on Tax Compliance in 1998. He has subsidiary interests in private international law and the law of elections. He has received a number of awards, most recently the medal of the Australasian Tax Teachers' Association, 2006. Full Vitae Full Vitae
Areas of Supervision (PhD and LLM)
- Conflict of Laws
Fellow, Society for Advanced Legal Studies, London
Advisory Board, International Bureau of Fiscal Documentation, Amsterdam
Advisory Board, Journal of Australian Taxation
Editorial Board, New Zealand Journal of Taxation Law and Policy
Editorial Board, eJournal of Tax Research
Senior Fellow, Taxation Law and Policy Research Institute, Monash University
Wellington District Law Society
International Fiscal Association
International Tax Planning Association
Society of Legal Scholars
Tax Research Network
Australasian Tax Teachers Association
Selection of Publications
Choice of Law to Determine the Validity and Effect of Contracts: a Comparison of English and American Approaches to the Conflict of Laws (1972) University Microfilms, Ann Arbor, Michigan i-x, 1-435, also published in (1973) 58 Cornell L. Rev. Part I 433-536, Part II 635-732.
The Taxation of Property Transactions, Butterworths, 1986, (winner of the JF Northey Prize).
'Why Is Tax Law Incomprehensible?' in S James (ed) Taxation, Vol II, Critical Perspectives on the World Economy Routledge, London 2002 221 237. Reprint of 'Why Is Tax Law Incomprehensible?' (1993) Victoria University of Wellington Inaugural Addresses, 2d Series 1-21. Also published in (1994) British Tax Review 380-393.
'Income Taxation, a Structure Built on Sand'(2002) 24 Sydney Law Review 301 (Inaugural Parsons Memorial Lecture, University of Sydney, 2001).
Taxation of Offshore Income, Fiscal Publications, Birmingham, 2006.