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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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| War Assets Pty Ltd v FCT |
[1954] HCA 81; |
High Court of Australia | Australia - Commonwealth | 3 Mar 1954 | AustLII |
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| Slater v Commissioner of Taxes SC Wellington |
[1949] NZGazLawRp 66; |
New Zealand Gazette Law Reports | New Zealand | 22 Jun 1949 | NZLII |
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| Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
| "Great Elucidations: The Interpretation of Revenue Statutes in New Zealand" | (2001) 9 Waikato Law Review 63 | Gibbons, Thomas | New Zealand | circa 2001 | NZLII |
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| "The Effect of Section 108 of the Land and Income Tax Act 1954a case Note" | [1968] VUWLawRw 7 | Editors | New Zealand | circa 1968 | NZLII |
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