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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
"Who cares about Tax Theory, and Why?: The Place of Tax Disciplines within Academia A Comment" | (2018) 24 (3) New Zealand Journal of Taxation Law and Policy 221 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 2018 |
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"Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis" | (2014) 20 (4) New Zealand Journal of Taxation Law and Policy 362 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 2014 |
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"Rewriting Tax Legislation - Can Polishing Silver Really Turn it into Gold?" | (2013) 15 Journal of Australian Taxation 1 | Journal of Australian Taxation | Australia | circa 2013 | AustLII |
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"Binding Rulings in New Zealand An Overview and Review of the First Ten Years" | (2006) 12 (2) Canterbury Law Review 273 | Canterbury Law Review | New Zealand | circa 2006 | HeinOnline / Informit |
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"Commissioner's Interpretation Guidelines: Some Consequences from Publishing Them" |
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Australian Tax Forum | Australia | circa 2004 |
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"Comparing New Zealand's Private Rulings System and its Features with a Selection of International Private Rulings Systems - What is there in Common?" | (2002) 5 (3) Journal of Australian Taxation 440 | Journal of Australian Taxation | Australia | circa 2002 | AustLII |
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"Should Tax Legislation be Written from a Principles and Purpose Point of View or a Precise and Detailed Point of View?" | (2001) 7 New Zealand Journal of Taxation Law and Policy 235 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 2001 |
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"What are the lessons for Australia from New Zealand's first comprehensive remedial review of its binding rulings regime?" |
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Australian Tax Review | Australia | circa 2000 | Legal Online / Informit |
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"Binding tax rulings: the New Zealand experience" |
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Australian Tax Review | Australia | circa 1997 | Legal Online / Informit |
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"Taxpayers' Rights in New Zealand" |
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Revenue Law Journal | Australia | circa 1997 | Informit |
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"Estoppel of the revenue: a review of recent developments" |
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Australian Tax Review | Australia | circa 1994 | Legal Online / Informit |
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"Canadian and Swedish Procedures for advance rulings in income tax cases" |
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Australian Tax Forum | Australia | circa 1987 |
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"Advance rulings procedures" | (1985) 15 Victoria University of Wellingtion Law Review 237 | Victoria University of Wellingtion Law Review | New Zealand | circa 1985 | HeinOnline / LexisNexis |
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Commissioner of Inland Revenue v Lemmington Holdings Ltd |
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New Zealand | circa 1982 | LexisNexis |
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