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"Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime"   flag 

[2021] VUWLawRw 41
Sawyer, Adrian
Victoria University of Wellingtion Law Review
New Zealand

Cases and Articles Cited

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 flag 1
"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 flag 1
"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 flag 1
"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 flag 1
"Commissioner's Interpretation Guidelines: Some Consequences from Publishing Them" (2004) 19 Australian Tax Forum 243 Australian Tax Forum Australia circa 2004 flag 1
"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 flag 1
"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 flag 1
"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 flag 3
"Binding tax rulings: the New Zealand experience" (1997) 26 Australian Tax Review 11 Australian Tax Review Australia circa 1997 Legal Online / Informit flag 2
"Taxpayers' Rights in New Zealand" (1997) 7 Revenue Law Journal 211 Revenue Law Journal Australia circa 1997 Informit flag 2
"Estoppel of the revenue: a review of recent developments" (1994) 23 Australian Tax Review 135 Australian Tax Review Australia circa 1994 Legal Online / Informit flag 4
"Canadian and Swedish Procedures for advance rulings in income tax cases" (1987) 4 Australian Tax Forum 217 Australian Tax Forum Australia circa 1987 flag 1
"Advance rulings procedures" (1985) 15 Victoria University of Wellingtion Law Review 237 Victoria University of Wellingtion Law Review New Zealand circa 1985 HeinOnline / LexisNexis flag 1
Commissioner of Inland Revenue v Lemmington Holdings Ltd [1982] 1 NZLR 517 New Zealand circa 1982 LexisNexis flag 38

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