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‘Birkdale Service Station Limited v Commissioner of Inland Revenue (Court of Appeal)’ (2000) 19 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=io893787sl44349100&cfu=default&1468796552365=#page[3]>
‘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]>
‘Bryson v Three Foot Six Limited’ (2005) 22 NZ Tax Cases <http://intelliconnect.wkasiapacific.com/scion/secure/ctx_TRUE/index.jsp?cpid=WKAP-TAL-IC&1468797384702=&is_citator=false&link_type=1&document_id=io681801sl23466955&cfu=default#page[3]>
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‘Grieve v Commissioner of Inland Revenue’ (1984) 6 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=io887645sl44252114&1468796307875=&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]>
‘Reid v Commissioner of Inland Revenue (High Court)’ (1983) 6 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=io887627sl44251804&cfu=default&1468794258363=#page[3]>
‘TNT Worldwide Express (NZ) Limited v Cunningham’ (1993) 15 NZ Tax Cases <http://intelliconnect.wkasiapacific.com/scion/secure/ctx_TRUE/index.jsp?cpid=WKAP-TAL-IC&is_citator=false&1468796662235=&link_type=1&document_id=io891540sl44310878&cfu=default#page[3]>
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