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"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193
Commissioner of Inland Revenue v Walker	[1963] NZLR 339		New Zealand	circa 1963	LexisNexis		138
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		130
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		76
Australasian Catholic Assurance Co Ltd v FCT	[1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94	High Court of Australia	Australia - Commonwealth	28 May 1959	AustLII		32
Rangatira Ltd v Commissioner of Inland Revenue	[1997] 1 NZLR 129; [1996] UKPC 54		New Zealand	circa 1997	LexisNexis		30
National Bank of Australasia Ltd v FCT	[1969] HCA 11; (1969) 118 CLR 529; 43 ALJR 200; 1 ATR 53; 15 ATD 220	High Court of Australia	Australia - Commonwealth	28 Mar 1969	AustLII		20
Milne v Commissioner of Police for City of London	[1940] AC 1; [1939] 3 All ER 399		United Kingdom	circa 1940	LexisNexis / Westlaw		16
CIR v National Distributors Ltd	[1989] 3 NZLR 661; (1989) 11 NZTC 6,346		New Zealand	circa 1989	LexisNexis		14
Australian Consolidated Press Ltd v Australian Newsprint Mills Holdings Ltd	[1960] HCA 53; (1960) 105 CLR 473; [1961] ALR 217; 34 ALJR 171	High Court of Australia	Australia - Commonwealth	10 Aug 1960	AustLII		14
Commissioner of Inland Revenue v Inglis CA116/92	[1992] NZCA 262; [1993] 2 NZLR 29; (1992) 17 TRNZ 289; (1992) 14 NZTC 9,180	Court of Appeal of New Zealand	New Zealand	19 Nov 1992	NZLII		13
"Income Taxation – An Institution in Decay?"	(1986) 3 Australian Tax Forum 233	Australian Tax Forum	Australia	circa 1986			11
Duff v Commissioner of Inland Revenue CA88/79	[1982] NZCA 16; [1982] 2 NZLR 710; (1982) 5 TRNZ 343; (1982) 5 NZTC 61,131	Court of Appeal of New Zealand	New Zealand	24 Mar 1982	NZLII		11
AA Finance Ltd v Commissioner of Inland Revenue CA204/93	[1994] NZCA 258; (1994) 16 NZTC 11,383; (1994) 19 TRNZ 133	Court of Appeal of New Zealand	New Zealand	19 Oct 1994	NZLII		9
McClelland v Commissioner of Taxation	[1971] 1 All ER 969; [1971] 1 WLR 191		United Kingdom	circa 1971	LexisNexis		9
Eunson v CIR	[1963] NZLR 278		New Zealand	circa 1963	LexisNexis		8
CIR v Auckland Savings Bank	[1971] NZLR 569		New Zealand	circa 1971	LexisNexis		7
(1980) 4 NZTC 61,537	(1980) 4 NZTC 61,537		New Zealand	circa 1980	CCH New Zealand		4
Commissioner of Inland Revenue v Rangatira Ltd CA184/94	[1995] NZCA 330; (1995) 19 TRNZ 710; (1995) 17 NZTC 12,182	Court of Appeal of New Zealand	New Zealand	24 May 1995	NZLII		2
State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88	[1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035	High Court of New Zealand	New Zealand	2 Mar 1990	NZLII		2
(1995) 17 NZTC 12,283	(1995) 17 NZTC 12,283		New Zealand	circa 1995	CCH New Zealand		1
(1976-77) 138 CLR 115	(1976-77) 138 CLR 115		Australia - Commonwealth	circa 1976	Legal Online / Westlaw		1
Californian Copper Syndicate v Harris	(1976-77) 138 CLR 118		Australia - Commonwealth	circa 1976	Legal Online / Westlaw		1
(1974) 1 NZTC 61,146	(1974) 1 NZTC 61,146		New Zealand	circa 1974	CCH New Zealand		1
3 Atr 342	3 ATR 342		Australia	circa 1990	Legal Online / Westlaw		1