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"International Tax Planning for Individuals and Small Businesses"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Geothermal Energy New Zealand Ltd v Commissioner of Inland Revenue	[1979] 2 NZLR 324		New Zealand	circa 1979	LexisNexis		38
[1976] 1 NZLR 546	[1976] 1 NZLR 546		New Zealand	circa 1976	LexisNexis		27
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd	[1970] UKPC 25; [1971] NZLR 641; [1970] TR 261	Privy Council	New Zealand	21 Oct 1970	BAILII		22
FCT v Isherwood & Dreyfus Pty Ltd	(1979) 46 FLR 1; (1979) 9 ATR 473		Australia	circa 1979	Legal Online / Westlaw		13
Halliwell v Commissioner of Inland Revenue	[1978] 1 NZLR 363		New Zealand	circa 1978	LexisNexis		6
Stanley v Inland Revenue Commissioners	[1944] 1 KB 255		United Kingdom	circa 1944	LexisNexis / Westlaw		3
Cecil Bros Pty Ltd v FCT	(1964) 111 GLR 430			circa 1964			2
Commissioner of Taxes v Luttrell	[1949] NZLR 823		New Zealand	circa 1949	LexisNexis		2
"Taxation of trusts: the scope of sections 226-233 of the New Zealand Income Tax Act 1976"	(1981) 11 Victoria University of Wellingtion Law Review 195	Victoria University of Wellingtion Law Review	New Zealand	circa 1981	HeinOnline / LexisNexis		1
[1980] Ch 12	[1980] Ch 12	Court of Chancery	United Kingdom	circa 1980	LexisNexis / Westlaw		1
Tillard v Commissioner of Taxes SC Dunedin	[1938] NZGazLawRp 117; [1938] NZLR 795; (1938) 38 GLR 523	New Zealand Gazette Law Reports	New Zealand	28 Sep 1938	NZLII		1