Garth Harris
Encyclopedia
Garth Harris (1947–1999): LL B (hons) (1973) Auck, MJur (Distinction) (1978) Auck was a leading New Zealand
academic tax lawyer. He was one of New Zealand's leading tax scholars and the country's foremost writer and thinker on international taxation.
at St Peter's College, Auckland
and in his final year (1965), he won the Taylor Cup for Languages. He studied law at the University of Auckland
gaining an LL.B (Hons) in 1973 and an M.Jur
in 1978.
, specialising in tax law. He was head of the Department of Commercial Law at Auckland University 1995-1998; he was also Director of the Master of Taxation Studies programme "for nearly a decade and was responsible for its development and evolution". His particular area of specialisation was international tax " ... and he wrote the leading text in the area New Zealand's International Taxation published by Oxford University Press
in 1990. Harris' final text was Income Tax in New Zealand. However, Harris died [from cancer] in late 1999 and did not see [its publication]", it being completed by other authors. Harris was also the founding editor of the New Zealand Journal of Taxation Law and Policy. Ian Eagles, Professor of Commercial Law wrote: "[Garth Harris] ... guided successive cohorts of masters and honours students through their thesis and dissertations not only with rigour but also patience, compassion and gentle humour. In everything he did Garth was decent, straightforward and unassuming. He was content to let his work speak for him. Garth was one of New Zealand's leading tax scholars and the country's foremost writer and thinker on international taxation. He was responsible for the emergence of taxation as a serious subject for postgraduate study in his own University. Garth's reputation in the legal and accounting professions was immense".
New Zealand
New Zealand is an island country in the south-western Pacific Ocean comprising two main landmasses and numerous smaller islands. The country is situated some east of Australia across the Tasman Sea, and roughly south of the Pacific island nations of New Caledonia, Fiji, and Tonga...
academic tax lawyer. He was one of New Zealand's leading tax scholars and the country's foremost writer and thinker on international taxation.
Early life
Harris was educated by the Christian BrothersCongregation of Christian Brothers in New Zealand
The Congregation of Christian Brothers is a Catholic religious order which has been established in New Zealand since 1876. The order's particular charism is the education of boys and in New Zealand the order has been responsible for eight schools and has launched other educational...
at St Peter's College, Auckland
St Peter's College, Auckland
St Peter's College is a Catholic college for year 7 to 13 boys . The school, located in Auckland, is one of the largest Catholic schools in New Zealand and is an integrated school under an integration agreement entered into by the Catholic Bishop of Auckland and the Government of New Zealand in...
and in his final year (1965), he won the Taylor Cup for Languages. He studied law at the University of Auckland
University of Auckland
The University of Auckland is a university located in Auckland, New Zealand. It is the largest university in the country and the highest ranked in the 2011 QS World University Rankings, having been ranked worldwide...
gaining an LL.B (Hons) in 1973 and an M.Jur
Master of Jurisprudence
Masters of Jurisprudence is sometimes used as an alternative name for both Master of Laws and Master of Studies in Law. It also refers to masters-level courses concentraing on legal theory, in particular the philosophy of law and the sociological theory of law.-External Links:*...
in 1978.
Career
When he died in 1999, Harris was Associate Professor of Law at University of AucklandUniversity of Auckland
The University of Auckland is a university located in Auckland, New Zealand. It is the largest university in the country and the highest ranked in the 2011 QS World University Rankings, having been ranked worldwide...
, specialising in tax law. He was head of the Department of Commercial Law at Auckland University 1995-1998; he was also Director of the Master of Taxation Studies programme "for nearly a decade and was responsible for its development and evolution". His particular area of specialisation was international tax " ... and he wrote the leading text in the area New Zealand's International Taxation published by Oxford University Press
Oxford University Press
Oxford University Press is the largest university press in the world. It is a department of the University of Oxford and is governed by a group of 15 academics appointed by the Vice-Chancellor known as the Delegates of the Press. They are headed by the Secretary to the Delegates, who serves as...
in 1990. Harris' final text was Income Tax in New Zealand. However, Harris died [from cancer] in late 1999 and did not see [its publication]", it being completed by other authors. Harris was also the founding editor of the New Zealand Journal of Taxation Law and Policy. Ian Eagles, Professor of Commercial Law wrote: "[Garth Harris] ... guided successive cohorts of masters and honours students through their thesis and dissertations not only with rigour but also patience, compassion and gentle humour. In everything he did Garth was decent, straightforward and unassuming. He was content to let his work speak for him. Garth was one of New Zealand's leading tax scholars and the country's foremost writer and thinker on international taxation. He was responsible for the emergence of taxation as a serious subject for postgraduate study in his own University. Garth's reputation in the legal and accounting professions was immense".
Garth Harris' major publications
- Garth Harris, Banks’ responsibility for the payment and collection of cheques, Dissertation for LLB (Hons), University of Auckland, 1973.
- Garth Harris, The rule in Foss v. Harbottle , Thesis for M.Jur, University of Auckland, 1978.
- Garth Harris and Wayne MappWayne MappWayne Daniel Mapp is a New Zealand politician, representing the National Party in the New Zealand Parliament. He has served as the MP for the North Shore electorate since the 1996 elections. Before entering politics, he lectured in commercial law at University of Auckland.-Early years:He gained...
, Goods and Services Tax : the Application of the Act , Butterworths, Wellington, 1986. - Garth Harris, Wayne Mapp and Alan Teixeira, Goods and Services Tax : the Legal and Planning Implications, University of Auckland, Dept. of Accountancy, 1986.
- Garth Harris, New Zealand’s International Taxation, Oxford University Press, Auckland, 1990.
- Garth Harris (et al.), Income Tax in New Zealand, Thomson Brookers, Wellington, 2004.