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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| 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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| Journal Article Title | Citation(s) | Author † | Jurisdiction | Date | Full Text | Citation Index | |
| "Deduction of Revenue Expenses" | [1986] VUWLawRw 3 | Bassett, J G | New Zealand | circa 1986 | NZLII |
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| "New Zealand Lawyers and Overseas Precedent 1874-1973 - Lessons from the Otago District Law Society Library" | (2007) 11 Otago Law Review 469 | Finn, Jeremy | New Zealand | circa 2007 | NZLII |
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