Education
He studied law at the University of Auckland gaining an Bachelor of Laws (Honours) in 1973 and an M.Jur in 1978.
He studied law at the University of Auckland gaining an Bachelor of Laws (Honours) in 1973 and an M.Jur in 1978.
He was one of New Zealand"s leading tax scholars and the country"s foremost writer and thinker on international taxation. When he died in 1999, Harris was Associate Professor of Law at University of Auckland, 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 in late 1999 and did not see ", 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: ".. 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". Harris died on 14 November 1999.