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"Joshua Williams Memorial Essay 1983: Fringe Benefits: The Definition of "Allowances" in Section 65(2)(b) of the Income Tax Act 1976"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sixton v Commissioner of Inland Revenue HC Auckland M52/81	[1982] NZHC 516; 5 TRNZ 844; (1982) 5 NZTC 61,285	High Court of New Zealand	New Zealand	27 Oct 1982	NZLII		3
CIR v Parson (No 2)	[1982] NZLR 574		New Zealand	circa 1982	LexisNexis		1
Naismith v Commissioner of Inland Revenue HC Whangarei M41/90	[1981] NZHC 391; 4 TRNZ 300; (1981) 5 NZTC 61,046	High Court of New Zealand	New Zealand	10 Apr 1981	NZLII		1
(1980) 4 NZTC 60,646	(1980) 4 NZTC 60,646		New Zealand	circa 1980	CCH New Zealand		1
(1978) 3 NZTC 60,177	(1978) 3 NZTC 60,177		New Zealand	circa 1978	CCH New Zealand		1
Commissioner of Inland Revenue v Parson (No 2)	[1968] NZLR 574		New Zealand	circa 1968	LexisNexis		7
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20
Barclays Bank Ltd v Inland Revenue Commissioners	[1961] AC 509; [1960] 2 All ER 817; (1960) 3 WLR 230		United Kingdom	circa 1961	LexisNexis / Westlaw		34
Abbott v Philbin	[1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82	House of Lords	United Kingdom	21 Jun 1960	BAILII		71
Stagg v CIR	[1959] NZLR 1252		New Zealand	circa 1959	LexisNexis		9
Edge v Cir	[1958] NZLR 42		New Zealand	circa 1958	LexisNexis		4
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII		124
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII		414
(1926) 11 Tax Cas 83	(1926) 11 Tax Cas 83		United Kingdom	circa 1926			3
Edwards v Commissioner of Taxes	[1925] GLR 247			circa 1925			2
Dilworth v Commissioner of Stamps	[1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61		United Kingdom	26 Nov 1898	CommonLII		190
[1892] AC 150	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87
R v Norfolk County Council	(1891) 60 LJQB 379; 65 LT 222		United Kingdom	circa 1891			49
Burgess v Clark	[1884] UKLawRpKQB 186; 14 QBD 735		United Kingdom	27 Oct 1884	CommonLII		8
5 TRNZ 84	5 TRNZ 84		New Zealand	circa 1928			1
3 TRNZ 568	3 TRNZ 568		New Zealand	circa 1928			1
2 TRNZ 385	2 TRNZ 385		New Zealand	circa 1928			1
Dawson v C of IR	2 TRNZ 375; (1978) 3 NZTC 61,252		New Zealand	circa 1928			4