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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Inland Revenue v Lemmington Holdings Ltd	[1982] 1 NZLR 517		New Zealand	circa 1982	LexisNexis		38
"Estoppel of the revenue: a review of recent developments"	(1994) 23 Australian Tax Review 135	Australian Tax Review	Australia	circa 1994	Legal Online / Informit		4
"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
"Taxpayers' Rights in New Zealand"	(1997) 7 Revenue Law Journal 211	Revenue Law Journal	Australia	circa 1997	Informit		2
"Binding tax rulings: the New Zealand experience"	(1997) 26 Australian Tax Review 11	Australian Tax Review	Australia	circa 1997	Legal Online / Informit		2
"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			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			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		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		1
"Commissioner's Interpretation Guidelines: Some Consequences from Publishing Them"	(2004) 19 Australian Tax Forum 243	Australian Tax Forum	Australia	circa 2004			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		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			1
"Canadian and Swedish Procedures for advance rulings in income tax cases"	(1987) 4 Australian Tax Forum 217	Australian Tax Forum	Australia	circa 1987			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		1