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‘Birkdale Service Station Limited v Commissioner of Inland Revenue (High Court)’ (1999) 19 NZ Tax Cases <http://intelliconnect.wkasiapacific.com/scion/secure/ctx_TRUE/index.jsp?1468796488994=&cpid=WKAP-TAL-IC&is_citator=false&link_type=1&document_id=io893578sl44345899&cfu=default#page[3]>
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Coleman, James, New Zealand Taxation 2019: Principles, Cases and Questions, vol New Zealand Taxation (Thomson Brookers, 2018)
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‘Commissioner of Inland Revenue v Stockwell’ (1992) 14 NZ Tax Cases <http://intelliconnect.wkasiapacific.com/scion/secure/ctx_TRUE/index.jsp?cpid=WKAP-TAL-IC&is_citator=false&link_type=1&document_id=io891280sl44306655&1468797599294=&cfu=default#page[3]>
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‘Reid v Commissioner of Inland Revenue (Court of Appeal)’ (1985) 7 NZ Tax Cases <http://intelliconnect.wkasiapacific.com/scion/secure/ctx_TRUE/index.jsp?1468794391345=&cpid=WKAP-TAL-IC&is_citator=false&link_type=1&document_id=io888273sl44260473&cfu=default#page[3]>
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