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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue | [2011] NZSCTrans 19 | New Zealand | 27 Jun 2011 | NZLII |
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| Sahay v Commissioner of Inland Revenue [1975] FJLawRp 24 | (1975) 21 FLR 171 | Australia | 26 Nov 1975 | PacLII |
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| Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
| "Predication: the Test for Tax Avoidance in New Zealand Froma newtona toa ben Nevis" | [2015] VUWLawRw 44 | Prebble, John; McIntosh, Hamish | New Zealand | circa 2015 | NZLII |
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