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"Great Elucidations: The Interpretation of Revenue Statutes in New Zealand"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
R v Pora	[2000] NZCA 403; [2001] 2 NZLR 37; (2000) 6 HRNZ 129; (2000) 18 CRNZ 270	Court of Appeal of New Zealand	New Zealand	20 Dec 2000	NZLII		132
Warner v United Kingdom	[2000] NZCA 238; [2001] 1 NZLR 331	Court of Appeal of New Zealand	New Zealand	12 Oct 2000	NZLII		3
R v Rongonui	[2000] NZCA 273; [2000] 2 NZLR 385; [2000] CRNZ 310	Court of Appeal of New Zealand	New Zealand	13 Apr 2000	NZLII		45
"Interpreting Statutes - A Judge's View"	(2000) 9 Otago Law Review 743	Otago Law Review	New Zealand	circa 2000	NZLII		8
"A Purposive Approach to the Interpretation of Tax Statutes"	(1999) 20 (2) Statute Law Review 124	Statute Law Review	United Kingdom	circa 1999	HeinOnline / LexisNexis		1
"The Interpretation Provisions in the New Zealand Income Tax Act 1994"	(1999) 30 Victoria University of Wellingtion Law Review 49	Victoria University of Wellingtion Law Review	New Zealand	circa 1999	HeinOnline / LexisNexis		4
"The Need to Re-Write Tax Legislation"	(1997) 3 New Zealand Journal of Taxation Law and Policy 96	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1997			2
Commissioner of Inland Revenue v Alcan New Zealand Ltd	[1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715	Court of Appeal of New Zealand	New Zealand	31 May 1994	NZLII		56
Challenge Corporation v CIR	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		55
"Appellate Court Responsibilities and Tax Avoidance"	(1985) 2 Australian Tax Forum 3	Australian Tax Forum	Australia	circa 1985			11
"Interpretation of Fiscal Statutes"	[1982] Statute Law Review 78	Statute Law Review	United Kingdom	circa 1982	HeinOnline / LexisNexis		1
Lowe v Commissioner of Inland Revenue	[1981] 1 NZLR 326		New Zealand	circa 1981	LexisNexis		42
WT Ramsay v Inland Revenue Commissioners	[1981] 2 WLR 449		United Kingdom	circa 1981	LexisNexis / Westlaw		6
"Taxing Statutes Are Taxing Statutes: The Interpretation of Revenue Legislation"	(1978) 41 Modern Law Review 404	Modern Law Review	United Kingdom	circa 1978	HeinOnline		1
Carter v Bradbeer	[1975] 3 All ER 158		United Kingdom	circa 1975	LexisNexis		10
CIR v International Importing Ltd	[1972] NZLR 1095		New Zealand	circa 1972	LexisNexis		31
Mangin v CIR	[1971] NZLR 591		New Zealand	circa 1971	LexisNexis		41
Marx v Inland Revenue Commissioner	[1970] NZLR 182		New Zealand	circa 1970	LexisNexis		9
CIR v Lilburn	[1960] NZLR 1169		New Zealand	circa 1960	LexisNexis		3
South Island Motor Union Mutual Association v Fire Service Council	[1952] NZLR 163		New Zealand	circa 1952	LexisNexis		2
Russell v Scott	[1948] AC 422		United Kingdom	circa 1948	LexisNexis / Westlaw		20
R v Canadian Eagle Oil Co Ltd	[1946] AC 119; [1945] 2 All ER 499		United Kingdom	circa 1946	LexisNexis / Westlaw		32
Mosley v George Wimpey & Co Ltd	[1944] 2 All ER 135		United Kingdom	circa 1944	LexisNexis		1
Timaru Herald Co Ltd v CIR	[1938] NZLR 978		New Zealand	circa 1938	LexisNexis		5
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		154
McNab v The Commissioner of Taxes SC Wellington	[1919] NZGazLawRp 46; [1919] NZLR 267; (1919) 21 GLR 163	New Zealand Gazette Law Reports	New Zealand	9 May 1919	NZLII		2
Pryce v Monmouthshire Canal and Rly Cos	(1879) 4 AC 197		United Kingdom	circa 1879	LexisNexis / Westlaw		14
Partington v A-G	[1869] UKLawRpHL 8; (1869) 4 HL 100; 38 LJEx 205		United Kingdom	11 Jun 1869	CommonLII		117
Rex v Winstanley	[1831] EngR 202; 148 ER 1492; (1831) 1 Cr & J 434	Court of Exchequer	United Kingdom	circa 1831	CommonLII		2
Dell v Wild	[1807] EngR 151; 103 ER 334; (1807) 8 East 241	King's Bench	United Kingdom	circa 1807	CommonLII		5
Warrington v Furbor	(1807) 8 East 242	King's Bench	United Kingdom	circa 1807			30
Heydon's Case	[1584] EngR 9; (1584) 3 Co Rep 7; 76 ELR 637; 76 ER 637	King's Bench	United Kingdom	circa 1584	CommonLII		213