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"The Capital/Revenue Distinction, Feasibility Expenditure and Trustpower Ltd v Commissioner of Inland Revenue"    

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSC 91; [2017] 1 NZLR 155; (2016) 27 NZTC 22-061	Supreme Court of New Zealand	New Zealand	27 Jul 2016	NZLII		7
Commissioner of Inland Revenue v Trustpower Ltd	[2015] NZCA 253; [2015] 3 NZLR 658; (2015) 27 NZTC 22-010	Court of Appeal of New Zealand	New Zealand	19 Jun 2015	NZLII		9
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3
"The Problem with `Black Hole' and Feasibility Expenditure: Some Suggestions for Reform"	(2011) 17 New Zealand Journal of Taxation Law and Policy 67	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2011			2
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII		5
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70