Ms Audrey Marion Sharp

MTaxS(Hons), TEFL Dip., DipTeach, MA (Hons), BA

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Senior Tutor » Commercial Law

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Audrey Sharp is a senior tutor of taxation law at undergraduate and postgraduate level. She has a particular research interest in indigenous peoples issues include the taxation of Maori Authorities, the impact of charitable law on indigenous peoples' entity structures and has both written articles and presented conference papers in this area both in New Zealand and Australia. She is also currently studying environmental law with a view to future research and writing in this area of law.

Teaching | Current

  • 2010    COMLAW    Non-Corporate Taxation
  • 2010    COMLAW 301    Taxation
  • 2010    COMLAW 311    Advanced Taxation
  • 2010    COMLAW 740    The Tax Base


  • 2008    Abe Greenbaum Fellowship awarded by Atax, Faculty of Law, UNSW, Australia

Areas of expertise

  • Charitable tax law
  • Indigenous peoples land and taxation issues
  • Other taxation issues eg GST, small business, partnerships, LAQC's, Trusts
  • Permaculture and environmental sustainability

Selected publications and creative works (Research Outputs)

  • Sharp, A. M., & Hodgson, H. (25/1/2013). Tax and Welfare: Family Benefits in Australia and New Zealand. Paper presented at Australasian Tax Teachers Association Annual Conference, University of Auckland Business School. 23 January - 25 January 2013.
  • Sharp, A. M. (2013). Historical Development of the Tax Regimes of Maori Authorities in Aotearoa New Zealand and First Nations in Canada. Te Tai Haruru -- The Journal of Maori and Indigenous Issues, 4, 29-56.
  • Sharp, A. M. (2011). The History of the Taxation of Maori Authorities in New Zealand: A unique reflection of law and public policy working together?. Taxation issues Existing and Emerging (pp. 163-176). Christchurch, New Zealand: The Centre for Commercial and Corporate Law Inc.
  • Sharp, A. M. (2011). Is there justice for Maori communities under the current governance and administration of New Zealand's fishing industry?. Paper presented at Justice in the Round, Waikato Law School. 18 April - 20 April 2011.
  • Sharp, A. M. (2011). A Charities Commission for Australia? A comparative look at the role of the charities commissions in the United Kingdom and New Zealand.. Paper presented at Australasian Tax Teachers Association Conference, University of Melbourne, Australia. 19 January - 21 January 2011.
  • Sharp, A. M., & Datt, K. (2010). Proposals for Assessment in Tax Teaching. Journal of Australasian Tax Teachers Association, 5 (1), 46-65.
  • Sharp, A. M. (2010). The Taxation Treatment of Charities in New Zealand with specific reference to Maori Authorities including Marae. New Zealand Journal of Taxation Law and Policy, 16 (2), 177-216.
  • Martin, F. E., & Sharp, A. M. (2010). Taxation of Charities for the advancement of Indigenous peoples within the same family: Australia and New Zealand compared. Paper presented at Australasian Tax Teachers Association Conference, Sydney, Australia. 20 January - 22 January 2010.

Contact details

Alternative contact

Correct Location:
Level 6, Room 260-674
Auckland 1010
New Zealand

Primary location

Level 5, Room 260-576
Auckland 1010
New Zealand