"Legal Autopoiesis and the Capital/revenue Distinction"

[2007] VUWLawRw 29

Ding, Wai Boh

Victoria University of Wellingtion Law Review

New Zealand

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII	75
(2006) 22 NZTC 12,315	(2006) 22 NZTC 12,315		New Zealand	circa 2006	CCH New Zealand	1
Fullers Bay of Islands Ltd v Commissioner of Inland Revenue	[2005] NZCA 289; (2006) 22 NZTC 19,716	Court of Appeal of New Zealand	New Zealand	28 Nov 2005	NZLII	5
"The Fixed and Circulating Capital Test: Down and Now Out in New Zealand?"	(2005) 11 New Zealand Journal of Taxation Law and Policy 315	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2005		1
Inland Revenue Commissioners v John Lewis Properties Plc	[2003] Ch 513	Court of Chancery	United Kingdom	circa 2003	LexisNexis / Westlaw	12
"Income Taxation: A Structure Built on Sand"	(2002) 24 Sydney Law Review 301	Sydney Law Review	Australia	circa 2002	HeinOnline	8
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII	87
Inland Revenue Commissioners v John Lewis Properties Plc	[2001] EWHC 409	High Court of England and Wales	United Kingdom - England and Wales	circa 2001	BAILII
Birkdale Service Station Ltd v Commissioner of Inland Revenue	[2000] NZCA 325; [2001] 1 NZLR 293; (2000) 19 NZTC 15,981	Court of Appeal of New Zealand	New Zealand	14 Nov 2000	NZLII	17
Hawkes Bay Power Distribution Ltd v Commissioner of Inland Revenue HC Napier AP64/96; AP12/93; AP63/96	[1998] NZHC 1592; (1998) 18 NZTC 13,685	High Court of New Zealand	New Zealand	30 Apr 1998	NZLII	2
CIR v Wattie	(1998) 18 NZTC 13,991		New Zealand	circa 1998	CCH New Zealand	3
"The Impact and Influence of Accounting and Economic Principles on Taxation Law"	(1998) 4 New Zealand Journal of Taxation Law and Policy 18	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1998		4
"Income According to Ordi-nary Concepts - Part 1: Mere Realisation or Business Operation"	(1997) 3 New Zealand Journal of Taxation Law and Policy 75	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1997		2
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91	[1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43	High Court of New Zealand	New Zealand	9 Jul 1993	NZLII	4
CIR v Thomas Borthwick & Sons (Australasia) Ltd	(1992) 14 NZTC 9,101		New Zealand	circa 1992	CCH New Zealand	6
"Autopoiesis: Who Needs It?"	(1992) 16 Legal Studies Forum 81	Legal Studies Forum	United States	circa 1992	HeinOnline	1
"Operational Closure and Structural Coupling: The Differentiation of the Legal System"	(1992) 13 Cardozo Law Review 1419	Cardozo Law Review	United States	circa 1992	HeinOnline / LexisNexis	5
"Autopoiesis and the 'Relative Autonomy' of Law"	(1998) 19 Cardozo Law Review 1992	Cardozo Law Review	United States	circa 1992	HeinOnline / LexisNexis	1
"How the Law Thinks: Toward a Constructivist Epistemology of Law"	(1989) 23 Law and Society Review 727	Law and Society Review	United States	circa 1989		4
Commissioner of Inland Revenue v McKenzies (NZ) Ltd	[1988] 2 NZLR 736; (1988) 10 NZTC 5,233; 12 TRNZ 157		New Zealand	circa 1988	LexisNexis	23
McClure v Petre	[1988] 1 WLR 1386		United Kingdom	circa 1988	LexisNexis / Westlaw	7
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII	94
Tucker v Granada Motorway Services Ltd	[1977] 1 WLR 1411		United Kingdom	circa 1977	LexisNexis / Westlaw	1
CIR v LD Nathan & Co Ltd	[1972] NZLR 209		New Zealand	circa 1972	LexisNexis	10
Auckland Trotting Club v CIR	[1967] NZLR 193		New Zealand	circa 1967	LexisNexis	1
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw	81
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII	93
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII	305
Inland Revenue Commissioners v British Salmson Aero Engines Ltd	[1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904		United Kingdom	circa 1938	LexisNexis / Westlaw	32
Paget v IRC	[1938] 2 KB 25; 21 Tax Cas 677		United Kingdom	circa 1938	LexisNexis / Westlaw	18
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII	85
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII	97
Lambe v Inland Revenue Commissioners	(1934) 1 KB 178		United Kingdom	circa 1934	LexisNexis / Westlaw	8
"Economic and Legal Differentiation of Capital and Income"	(1910) 26 Law Quarterly Review 40	Law Quarterly Review	United Kingdom	circa 1910	Westlaw	3
Franci8; Barrett v Fi8her	(1905) 92 LT 77; (1905) 74 LJCh 198	Court of Chancery	United Kingdom	circa 1905		8
Armitage, In re; Armitage v Garnett	[1893] UKLawRpCh 123; [1893] 3 Ch 337	Court of Chancery	United Kingdom	4 Aug 1893	CommonLII	21
Earl Cowley v Wellesley	[1866] EngR 112; 35 Beav 635; 55 ER 1043	Rolls Court	United Kingdom	circa 1866	CommonLII	7
Re Searancke	74 LT 339		United Kingdom	circa 1978		2
Bates v Mackinley	31 LJCh 280	Court of Chancery	United Kingdom	circa 1978		1

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