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| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| DLC v Commissioner of Inland Revenue | [2019] NZTRA 5 | New Zealand Taxation Review Authority | New Zealand | 27 Sep 2019 | NZLII |
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| Dowden v Commissioner of Inland Revenue |
[2019] NZHC 2729; |
High Court of New Zealand | New Zealand | 24 Oct 2019 | NZLII |
|
6 |
| Disputant Z v Commissioner of Inland Revenue | [2018] NZTRA 7 | New Zealand Taxation Review Authority | New Zealand | 30 Aug 2018 | NZLII |
|
4 |
| Charter Holdings Ltd v Commissioner of Inland Revenue | [2015] NZHC 2041 | High Court of New Zealand | New Zealand | 27 Aug 2015 | NZLII |
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5 |
| Whether loans capital or income | [2010] NZTRA 3 | New Zealand Taxation Review Authority | New Zealand | 27 Jan 2010 | NZLII |
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| Duncan v Commissioner of Inland Revenue HC Auckland M401/87 |
[2004] NZHC 1579; |
High Court of New Zealand | New Zealand | 10 Aug 2004 | NZLII |
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8 |
| Sherwood v Commissioner of Inland Revenue HC Auckland M523/85 |
[1987] NZHC 1768; |
High Court of New Zealand | New Zealand | 24 Mar 1987 | NZLII |
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2 |
| Cook Islands Motor Centre Ltd v Collector of Inland Revenue | [1980] CKHC 1 | High Court of the Cook Islands | Cook Islands | 14 May 1980 | PacLII |
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| Buckley & Young Ltd v Commissioner of Inland Revenue |
[1978] NZCA 22; |
Court of Appeal of New Zealand | New Zealand | 26 Jul 1978 | NZLII |
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