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McClelland v Commissioner of Taxation     10

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Inland Revenue v Church Body of the Hong Kong Sheng Kung Hui	[2016] HKCFA 7; [2017] 1 HKC 1; (2016) 19 HKCFAR 54	Hong Kong Court of Final Appeal	Hong Kong	4 Feb 2016	HKLII		3
[2014] HKCA 409 (11 September 2014)	[2014] HKCA 409	Hong Kong Court of Appeal	Hong Kong	11 Sep 2014	HKLII
Taxpayer S v Fiji Revenue & Customs Authority	[2012] FJTT 18		Fiji	17 Dec 2012	PacLII		6
National Insurance Co of New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M780/95	[1997] NZHC 1957; (1997) 18 NZTC 13,489	High Court of New Zealand	New Zealand	26 Nov 1997	NZLII		1
Skyes v Commissioner of Inland Revenue	[1991] FJHC 115	High Court of Fiji	Fiji	25 Jul 1991	PacLII
Mitchell v Commissioner of Inland Revenue HC Palmerston North M71/84	[1987] NZHC 1340; (1987) 10 TRNZ 603; (1987) 9 NZTC 6,033	High Court of New Zealand	New Zealand	23 Feb 1987	NZLII		1
WT86/2586 and Commissioner of Taxation	[1987] AATA 19; 18 ATR 3232	Administrative Appeals Tribunal	Australia	28 Jan 1987	AustLII
Brownlee Ltd v Commissioner of Inland Revenue SC Wellington M117/75	[1979] NZHC 204; (1979) 3 TRNZ 158; (1979) 4 NZTC 61,420	High Court of New Zealand	New Zealand	1 May 1979	NZLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"	(1998) 6 Waikato Law Review 57	Wilkinson, Brett; Tooley, Stuart	New Zealand	circa 1998	NZLII
"Taxation of Property Transactions: a Critical Analysis of Section 67 of the Income Tax Act 1976"	[1993] VUWLawRw 6	Prebble, John	New Zealand	circa 1993	NZLII