Volume 14, Issue 1 GENERAL ANTI-AVOIDANCE RULES: EXPLORING THE BALANCE BETWEEN THE TAXPAYER’S NEED FOR CERTAINTY AND THE GOVERNMENT’S NEED TO PREVENT TAX AVOIDANCE Chris Atkinson DEMOCRATIC DISCOURSE, TAXATION AND HYPOTHECATION Jonathan Barrett ONLINE SALES AND AUCTION SITES, ISOLATED TRANSACTIONS AND THE INCOME TAX ACT 2007 (NZ) Andrew Maples