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"Social Enterprise: Some Tax Policy Considerations"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Greenpeace of New Zealand Inc	[2012] NZCA 533; [2013] 1 NZLR 339; (2012) 25 NZTC 20-153; (2012) 3 NZTR 22-030	Court of Appeal of New Zealand	New Zealand	16 Nov 2012	NZLII		13
(2012) 7 Journal of The Australasian Tax Teachers Association 21	(2012) 7 Journal of The Australasian Tax Teachers Association 21	Journal of The Australasian Tax Teachers Association	Australia	circa 2012	AustLII		1
Liberty Trust v Charities Commission	[2011] NZHC 577; [2011] 3 NZLR 68; (2011) 25 NZTC 20-054	High Court of New Zealand	New Zealand	2 Jun 2011	NZLII		9
(2011) 46 Wake Forest Law Review 591	(2011) 46 Wake Forest Law Review 591	Wake Forest Law Review	United States	circa 2011	HeinOnline / LexisNexis		1
"Charity and economic development"	[2011] New Zealand Law Journal 63	New Zealand Law Journal	New Zealand	circa 2011			1
Canterbury Development Corporation v Charities Commission	[2010] NZHC 331; [2010] 2 NZLR 707; (2010) 24 NZTC 24,143	High Court of New Zealand	New Zealand	18 Mar 2010	NZLII		21
"The Attack On Nonprofit Status: A Charitable Assessment"	(2010) 108 Michigan Law Review 1179	Michigan Law Review	United States	circa 2010	HeinOnline / LexisNexis		1
"Canterbury Development case"	[2010] New Zealand Law Journal 248	New Zealand Law Journal	New Zealand	circa 2010			1
(2010) 63 Arkansas Law Review 243	(2010) 63 Arkansas Law Review 243	Arkansas Law Review	United States - Arkansas	circa 2010	HeinOnline / LexisNexis		1
FCT v Word Investments Ltd	[2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII		95
"The Ubit: Leveling An Uneven Playing Field Or Tilting A Level One?"	(2007) 76 Fordham Law Review 857	Fordham Law Review	United States	circa 2007	HeinOnline / LexisNexis		1
[2005] Si 2005/1788	[2005] SI 2005/1788		United Kingdom	circa 2005			1
Commissioner of Inland Revenue v Dick	[2002] NZCA 275; [2003] 1 NZLR 741; (2002) 20 NZTC 17,961	Court of Appeal of New Zealand	New Zealand	14 Oct 2002	NZLII		5
"Agents Without Principals: The Economic Convergence of the Nonprofit and For-Profit Organizational Forms"	(1996) 40 New York Law School Law Review 457	New York Law School Law Review	United States - New York	circa 1996	HeinOnline / LexisNexis		3
Competition and the Unrelated Business Income Tax'	(1989) 75 Virginia Law Review 605	Virginia Law Review	United States	circa 1989	LexisNexis		2
(1987) 60 National Tax Journal 71	(1987) 60 National Tax Journal 71	National Tax Journal	United States	circa 1987			1
Commissioner of Inland Revenue v NTN Bearing-Saeco (NZ) Ltd HC Auckland M965/83	[1985] NZHC 561; (1986) 8 NZTC 5,039	High Court of New Zealand	New Zealand	17 Oct 1985	NZLII		1
"Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation, The"	(1981) 91 Yale Law Journal 54	Yale Law Journal	United States	circa 1981	HeinOnline / Westlaw		3
"Exemption of Nonprofit Organizations from Federal Income Taxation, The"	(1976) 85 Yale Law Journal 299	Yale Law Journal	United States	circa 1976	HeinOnline / Westlaw		4
Commissioner of Inland Revenue v Carey's (Petone and Miramar) Ltd	[1963] NZLR 450		New Zealand	circa 1963	LexisNexis		7
Calder Construction Co Ltd v Commissioner of Inland Revenue	[1963] NZLR 921		New Zealand	circa 1963	LexisNexis		4
MK Hunt Foundation Ltd v Commissioner of Inland Revenue	[1961] NZLR 405		New Zealand	circa 1961	LexisNexis		3
Commissioner of Income Tax v Pemsel	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw		439