‘Auckland Institute of Studies v Commissioner (2002)’, n.d. https://www.ird.govt.nz/resources/9/f/9f779919-7f11-4eaf-8937-66bfd00de8d4/tib-vol14-no06.pdf.
‘Black (2012), Should Fresh Fruit and Vegetables Be Zero-Rated for GST?’ NZ Tax Planning Reports, 2012.
‘Budget at a Glance 2016, The Treasury - New Zealand’, n.d. http://www.treasury.govt.nz/budget/2016/at-a-glance.
‘Cnossen (2011), “A VAT Primer for Lawyers, Economists, and Accountants”’, n.d.
Cnossen, Sijbren. ‘Cnossen (2009), A VAT Primer for Lawyers, Economists, and Accountants.’ In Tax Notes, 124:687–98, 2009. http://www.taxanalysts.com/www/freefiles.nsf/Files/VATReader.pdf/$file/VATReader.pdf.
‘Commissioner of Taxation v. Luxottica Retail Australia Pty Limited (2011)’, n.d. http://law.ato.gov.au/atolaw/view.htm?DocID=LIT/ICD/2007/3489/00001.
David White, Marie Pallot. ‘Pallot & White (2002), Improvements to the GST Treatment of Financial Services - the Proposed New Zealand Approach - IBFD’ 13, no. 6 (n.d.): 481–86. http://online.ibfd.org/kbase/#topic=doc&url=/collections/ivm/pdf/ivm060204.pdf.
‘De Leifde (1994), “Reform of the Australian Wholesale Sales Tax” (1994) 4(2) Revenue Law Journal 182’, n.d. http://www.austlii.edu.au/au/journals/RevenueLawJl/1994/11.html.
‘Dickson & White (2010), “Commentary” on the New Zealand Experience of GST in Mirrlees et al, Eds, Dimensions of Tax Design’, n.d. https://www.ifs.org.uk/uploads/mirrleesreview/dimensions/ch4.pdf.
‘IRD TIB (1995), Whether an Activity Is a GST Taxable Activity or a Hobby’, n.d. https://www.ird.govt.nz/resources/5/4/54da42f9-8c7f-4e67-bb74-4f366be58c46/tib-vol6-no14.pdf.
‘Kenny (2000), “The GST Food Exemption” (2000) JAT Vol 3(6) 424-439’, n.d. http://jausttax.com/Articles_Free/JAT%20Volume%2003,%20Issue%206%20-%20Kenny.pdf.
‘Krever & White, Eds (2007), GST in Retrospect and Prospect’, n.d. 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.
Krever, Richard E., and David Ian White. ‘Blanchard (2007), “Some Basic Concepts of New Zealand GST” in GST in Retrospect and Prospect’. Wellington, N.Z.: Thomson Brookers, n.d.
———. ‘Blanchard (2007), “Some Basic Concepts of New Zealand GST” in GST in Retrospect and Prospect’. Wellington, N.Z.: Thomson Brookers, n.d.
‘McKenzie (2012), GST : A Practical Guide’, n.d. 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.
Millar, Rebecca Mescal. ‘Millar (2008), Sources of Conflict in Cross-Border Services Rules for VAT’. SSRN Electronic Journal, 2008. https://doi.org/10.2139/ssrn.1068542.
‘Mirrlees Review (2011), The Economic Approach to Tax Design’, n.d. https://www.ifs.org.uk/uploads/mirrleesreview/design/ch2.pdf.
‘NZ IRD (2011), Changes to the GST Rules’ 23, no. No 1 (n.d.): 28–45. https://www.ird.govt.nz/resources/2/e/2edab397-fe99-474f-998a-6b1ffb7a6ce0/tib-vol23-no1.pdf.
‘NZ IRD (2017), Services Connected to Land, Special Report’, n.d. https://taxpolicy.ird.govt.nz/sites/default/files/2017-sr-gst-services-land.pdf.
‘NZ IRD, E-Commerce and GST (E-Commerce and Tax)’, n.d. https://www.ird.govt.nz/ecommerce-tax/ecommerce-gst/business-australian-ecommerce-gst.html.
‘NZ IRD, GST and Bodies Corporate’, n.d. http://www.ird.govt.nz/resources/5/3/53d2ea0c-af9c-4dbb-9f9f-65aca0dbced8/tib-vol28-no3.pdf.
‘NZ Officials (2009), Changing the Rate of GST: Fiscal, Efficiency and Equity Considerations’, n.d. http://www.victoria.ac.nz/sacl/centres-and-institutes/cagtr/twg/publications/GST_paper.pdf.
‘OECD (2015), International VAT/GST Guidelines’, n.d. https://www.oecd.org/tax/consumption/international-vat-gst-guidelines.pdf.
Pearson, Keating & Macalister (2016), GST in New Zealand, n.d. 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.
‘Regulatory Impact Statement, Bodies Corporate GST Obligations’, n.d. http://www.treasury.govt.nz/publications/informationreleases/ris/pdfs/ris-ird-bcg-feb15.pdf/at_download/file.
Steel, William. ‘Steel (2013), E-Commerce and Its Effect upon the Retail Industry and Government Revenue’, n.d. http://booksellers.co.nz/sites/default/files/E-Commerce-and-its-effect-upon-the-Retail-Industry-and-Government-Revenue.pdf.
‘Tax Review 2001, Issues Paper, “Frameworks”, Chap 1, Pp 5-26’, n.d. http://www.treasury.govt.nz/publications/reviews-consultation/taxreview2001/taxreview2001-issues.pdf.
‘Victoria University of Wellington Tax Working Group Report (2010)’, n.d. http://www.victoria.ac.nz/sacl/centres-and-institutes/cagtr/pdf/tax-report-website.pdf.
‘White & Trombitas (2012) “New Zealand” in The Future of Indirect Taxation: Recent Trends in VAT and GST Systems around the World’, EUCOTAX series on European taxation:355–97. Alphen aan den Rijn: Wolters Kluwer Law & Business, Kluwer Law International, n.d.
White & Trombitas (2014), ‘New Zealand’ in Improving VAT/GST: Designing a Simple and Fraud-Proof Tax System, n.d.
White, David. White (2011), ‘Revenue Reach Entails Revenue Risk: GST and Real Property in New Zealand’. Rozelle, N.S.W.: Thomson Reuters (Professional) Australia, 2011.