@inbook{Cnossen, Sijbren_2009, title={Cnossen (2009), A VAT primer for lawyers, economists, and accountants.}, volume={124}, url={http://www.taxanalysts.com/www/freefiles.nsf/Files/VATReader.pdf/$file/VATReader.pdf}, number={7}, booktitle={Tax Notes}, author={Cnossen, Sijbren}, year={2009}, pages={687–698} }
@article{David White, title={Pallot & White (2002), Improvements to the GST treatment of financial services - the proposed New Zealand approach - IBFD}, volume={13}, url={http://online.ibfd.org/kbase/#topic=doc&url=/collections/ivm/pdf/ivm060204.pdf}, number={6}, author={David White, Marie Pallot}, pages={481–486} }
@inbook{Krever_White, address={Wellington, N.Z.}, title={Blanchard (2007), ‘Some Basic Concepts of New Zealand GST’ in GST in retrospect and prospect}, publisher={Thomson Brookers}, author={Krever, Richard E. and White, David Ian} }
@inbook{Krever_White, address={Wellington, N.Z.}, title={Blanchard (2007), ‘Some Basic Concepts of New Zealand GST’ in GST in retrospect and prospect}, publisher={Thomson Brookers}, author={Krever, Richard E. and White, David Ian} }
@article{Millar_2008, title={Millar (2008), Sources of Conflict in Cross-Border Services Rules for VAT}, DOI={10.2139/ssrn.1068542}, journal={SSRN Electronic Journal}, author={Millar, Rebecca Mescal}, year={2008} }
@misc{Steel, title={Steel (2013), E-Commerce and its effect upon the Retail Industry and Government Revenue}, url={http://booksellers.co.nz/sites/default/files/E-Commerce-and-its-effect-upon-the-Retail-Industry-and-Government-Revenue.pdf}, author={Steel, William} }
@book{White_2011, address={Rozelle, N.S.W.}, title={White (2011), ‘Revenue Reach Entails Revenue Risk: GST and Real Property in New Zealand’}, publisher={Thomson Reuters (Professional) Australia}, author={White, David}, year={2011} }
@article{Black (2012), Should fresh fruit and vegetables be zero-rated for GST?_2012, journal={NZ Tax Planning Reports}, year={2012} }
@inbook{White & Trombitas (2012) ‘New Zealand’ in The future of indirect taxation: recent trends in VAT and GST systems around the world, address={Alphen aan den Rijn}, volume={EUCOTAX series on European taxation}, publisher={Wolters Kluwer Law & Business, Kluwer Law International}, pages={355–397} }
@book{White & Trombitas (2014), ‘New Zealand’ in Improving VAT/GST: Designing a Simple and Fraud-Proof Tax System, pages={255–288} }
@misc{McKenzie (2012), GST : A practical guide, url={http://primo-direct-apac.hosted.exlibrisgroup.com/primo_library/libweb/action/display.do?tabs=requestTab&ct=display&fn=search&doc=64VUW_INST21153906820002386&indx=1&recIds=64VUW_INST21153906820002386&recIdxs=0&elementId=0&renderMode=poppedOut&displayMode=full&frbrVersion=&frbrSourceidDisplay=64VUW_INST&frbrIssnDisplay=&dscnt=1&vl(547469497UI0)=any&frbrRecordsSource=Primo+Local&vid=VUW&mode=Basic&lastPag=&rfnGrp=frbr&frbrJtitleDisplay=&tab=all&dstmp=1461626591690&frbg=448167627&lastPagIndx=1&frbrSrt=date&frbrEissnDisplay=&scp.scps=scope%3A%28JNZS_vuw_ac_nz%29%2Cscope%3A%28Exams_vuw_ac_nz%29%2Cscope%3A%28NZJIR_vuw_ac_nz%29%2Cscope%3A%28researcharchive_vuw_ac_nz%29%2Cscope%3A%28NZREF_vuw_ac_nz%29%2Cscope%3A%28AJL_vuw_ac_nz%29%2Cscope%3A%28LEW_vuw_ac_nz%29%2Cscope%3A%28KOTARE_vuw_ac_nz%29%2Cscope%3A%28NZAROE_vuw_ac_nz%29%2Cscope%3A%2864VUW%29%2Cprimo_central_multiple_fe&tb=t&cs=frb&fctV=448167627&srt=rank&fctN=facet_frbrgroupid&dum=true&vl(freeText0)=mckenzie%20practical%20gst} }
@book{Pearson, Keating & Macalister (2016), GST in New Zealand, url={http://primo-direct-apac.hosted.exlibrisgroup.com/primo_library/libweb/action/display.do?tabs=requestTab&ct=display&fn=search&doc=64VUW_INST21199988490002386&indx=1&recIds=64VUW_INST21199988490002386&recIdxs=0&elementId=0&renderMode=poppedOut&displayMode=full&frbrVersion=&frbg=&&dscnt=0&scp.scps=scope%3A%28JNZS_vuw_ac_nz%29%2Cscope%3A%28Exams_vuw_ac_nz%29%2Cscope%3A%28NZJIR_vuw_ac_nz%29%2Cscope%3A%28researcharchive_vuw_ac_nz%29%2Cscope%3A%28NZREF_vuw_ac_nz%29%2Cscope%3A%28AJL_vuw_ac_nz%29%2Cscope%3A%28LEW_vuw_ac_nz%29%2Cscope%3A%28KOTARE_vuw_ac_nz%29%2Cscope%3A%28NZAROE_vuw_ac_nz%29%2Cscope%3A%2864VUW%29%2Cprimo_central_multiple_fe&tb=t&vl(547469497UI0)=any&vid=VUW&mode=Basic&srt=rank&tab=all&dum=true&vl(freeText0)=GST%20in%20New%20Zealand%20&dstmp=1461626953733} }
@misc{Krever & White, eds (2007), GST in retrospect and prospect, url={http://primo-direct-apac.hosted.exlibrisgroup.com/primo_library/libweb/action/display.do?tabs=requestTab&ct=display&fn=search&doc=64VUW_INST21152844780002386&indx=1&recIds=64VUW_INST21152844780002386&recIdxs=0&elementId=0&renderMode=poppedOut&displayMode=full&frbrVersion=&frbg=&ac=O3%3D231%26O6%3D12%26O9%3D1%26&&dscnt=0&scp.scps=scope%3A%28JNZS_vuw_ac_nz%29%2Cscope%3A%28Exams_vuw_ac_nz%29%2Cscope%3A%28NZJIR_vuw_ac_nz%29%2Cscope%3A%28researcharchive_vuw_ac_nz%29%2Cscope%3A%28NZREF_vuw_ac_nz%29%2Cscope%3A%28AJL_vuw_ac_nz%29%2Cscope%3A%28LEW_vuw_ac_nz%29%2Cscope%3A%28KOTARE_vuw_ac_nz%29%2Cscope%3A%28NZAROE_vuw_ac_nz%29%2Cscope%3A%2864VUW%29%2Cprimo_central_multiple_fe&tb=t&vl(547469497UI0)=any&vid=VUW&mode=Basic&srt=rank&tab=all&dum=true&vl(freeText0)=gst%20in%20retrospect%20and%20prospect%20%2C%20krever%20richard%20e&dstmp=1461626422211} }
@misc{Budget at a Glance 2016, The Treasury - New Zealand, url={http://www.treasury.govt.nz/budget/2016/at-a-glance} }
@inbook{Cnossen (2011), ‘A VAT Primer for Lawyers, Economists, and Accountants’ }
@misc{Victoria University of Wellington Tax Working Group Report (2010), url={http://www.victoria.ac.nz/sacl/centres-and-institutes/cagtr/pdf/tax-report-website.pdf} }
@misc{Tax Review 2001, Issues Paper, ‘Frameworks’, chap 1, pp 5-26, url={http://www.treasury.govt.nz/publications/reviews-consultation/taxreview2001/taxreview2001-issues.pdf} }
@inbook{Mirrlees Review (2011), The economic approach to tax design, url={https://www.ifs.org.uk/uploads/mirrleesreview/design/ch2.pdf} }
@misc{NZ officials (2009), Changing the rate of GST: Fiscal, efficiency and equity considerations, url={http://www.victoria.ac.nz/sacl/centres-and-institutes/cagtr/twg/publications/GST_paper.pdf} }
@misc{Dickson & White (2010), ‘Commentary’ on the New Zealand experience of GST in Mirrlees et al, eds, Dimensions of Tax Design, url={https://www.ifs.org.uk/uploads/mirrleesreview/dimensions/ch4.pdf}, pages={387–406} }
@misc{Kenny (2000), ‘The GST Food Exemption’ (2000) JAT Vol 3(6) 424-439, url={http://jausttax.com/Articles_Free/JAT%20Volume%2003,%20Issue%206%20-%20Kenny.pdf} }
@misc{IRD TIB (1995), Whether an activity is a GST taxable activity or a hobby, url={https://www.ird.govt.nz/resources/5/4/54da42f9-8c7f-4e67-bb74-4f366be58c46/tib-vol6-no14.pdf} }
@misc{NZ IRD, GST and bodies corporate, url={http://www.ird.govt.nz/resources/5/3/53d2ea0c-af9c-4dbb-9f9f-65aca0dbced8/tib-vol28-no3.pdf}, pages={33–37} }
@misc{Regulatory Impact Statement, Bodies Corporate GST Obligations, url={http://www.treasury.govt.nz/publications/informationreleases/ris/pdfs/ris-ird-bcg-feb15.pdf/at_download/file} }
@misc{de Leifde (1994), ‘Reform of the Australian Wholesale Sales Tax’ (1994) 4(2) Revenue Law Journal 182, url={http://www.austlii.edu.au/au/journals/RevenueLawJl/1994/11.html} }
@misc{Auckland Institute of Studies v Commissioner (2002), url={https://www.ird.govt.nz/resources/9/f/9f779919-7f11-4eaf-8937-66bfd00de8d4/tib-vol14-no06.pdf} }
@article{Commissioner of Taxation v. Luxottica Retail Australia Pty Limited (2011), url={http://law.ato.gov.au/atolaw/view.htm?DocID=LIT/ICD/2007/3489/00001} }
@article{NZ IRD (2011), Changes to the GST rules, volume={23}, url={https://www.ird.govt.nz/resources/2/e/2edab397-fe99-474f-998a-6b1ffb7a6ce0/tib-vol23-no1.pdf}, number={No 1}, pages={28–45} }
@misc{NZ IRD, E-commerce and GST (E-commerce and tax), url={https://www.ird.govt.nz/ecommerce-tax/ecommerce-gst/business-australian-ecommerce-gst.html} }
@misc{NZ IRD (2017), Services connected to land, Special Report, url={https://taxpolicy.ird.govt.nz/sites/default/files/2017-sr-gst-services-land.pdf} }
@misc{OECD (2015), International VAT/GST Guidelines, url={https://www.oecd.org/tax/consumption/international-vat-gst-guidelines.pdf} }
