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"Binding Rulings in New Zealand - An Assessment of the First Ten Years"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CIR v Peterson	(2005) 22 NZTC 19,098		New Zealand	circa 2005	CCH New Zealand		8
"Comment: Rewriting the Income Tax Act 1994 - The Income Tax "Act" 2002"	(2003) 9 New Zealand Journal of Taxation Law and Policy 12	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2003			1
(2002) 5 Journal of Australian Taxation 440	(2002) 5 Journal of Australian Taxation 440	Journal of Australian Taxation	Australia	circa 2002	Informit / LexisNexis		1
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
"What are the lessons for Australia from New Zealand's first comprehensive remedial review of its binding rulings regime?"	(2000) 29 Australian Tax Review 133	Australian Tax Review	Australia	circa 2000	Legal Online / Informit		3
"Binding tax rulings: the New Zealand experience"	(1997) 26 Australian Tax Review 11	Australian Tax Review	Australia	circa 1997	Legal Online / Informit		2
"Broadening the Scope of Consultation and Strategic Focus in Tax Policy Formulation: Some Recent Developments"	(1996) 2 New Zealand Journal of Taxation Law and Policy 17	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			3
"Binding Rulings"	(1996) 2 New Zealand Journal of Taxation Law and Policy 139	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			1
CTC Resources NL v Commissioner of Taxation	[1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403	Federal Court of Australia	Australia - Commonwealth	3 Mar 1994	AustLII		48
Hadlee and Sydney Bridge Nominees Ltd v C of IR	(1989) 11 NZTC 6,155		New Zealand	circa 1989	CCH New Zealand		1