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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Disputant J v Commissioner of Inland Revenue | [2016] NZTRA 13 | New Zealand Taxation Review Authority | New Zealand | 14 Oct 2016 | NZLII |
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| Trustpower Ltd v Commissioner of Inland Revenue | [2016] NZSCTrans 4 | New Zealand | 8 Mar 2016 | NZLII |
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| Sovereign Assurance Co Ltd v Commissioner of Inland Revenue |
[2013] NZCA 652; |
Court of Appeal of New Zealand | New Zealand | 17 Dec 2013 | NZLII |
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4 |
| Trustpower Ltd v Commissioner of Inland Revenue |
[2013] NZHC 2970; |
High Court of New Zealand | New Zealand | 12 Nov 2013 | NZLII |
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3 |
| Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
| "Legal Autopoiesis and the Capital/revenue Distinction" | [2007] VUWLawRw 29 | Ding, Wai Boh | New Zealand | circa 2007 | NZLII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Milburn NZ Ltd v CIR |
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New Zealand | circa 2001 | CCH New Zealand |
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4 |
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| BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia |
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United Kingdom | circa 1966 | LexisNexis / Westlaw |
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70 ![]() ![]() ![]() |
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| John Fairfax & Sons Pty Ltd v FCT |
[1959] HCA 4; |
High Court of Australia | Australia - Commonwealth | 27 Feb 1959 | AustLII |
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144 ![]() ![]() ![]() ![]() |
| Hallstroms Pty Ltd v FCT |
[1946] HCA 34; |
High Court of Australia | Australia - Commonwealth | 7 Oct 1946 | AustLII |
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305 ![]() ![]() ![]() ![]() ![]() |