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Higgs v Olivier     16

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Case L23 v Commissioner of Inland Revenue	[1989] NZTRA 58; (1989) 12 TRNZ 729; (1989) 11 NZTC 1,147	New Zealand Taxation Review Authority	New Zealand	23 Feb 1989	NZLII		1
Commissioner of Inland Revenue v Fraser CA259/95	[1996] NZCA 403; (1996) 17 NZTC 12,607	Court of Appeal of New Zealand	New Zealand	27 Jun 1996	NZLII		3
Commissioner of Inland Revenue v Henwood HC Wellington AP117/92	[1993] NZHC 1331; [1994] 2 NZLR 375; 18 TRNZ 306; 15 NZTC 10,327	High Court of New Zealand	New Zealand	29 Sep 1993	NZLII		2
Commissioner of Taxation v Woite	[1982] SASC 6457	Supreme Court of South Australia	Australia - South Australia	17 Nov 1982	AustLII
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
Fraser v Commissioner of Inland Revenue HC Wellington AP262/91	[1995] NZHC 994; (1995) 20 TRNZ 47; (1995) 17 NZTC 12,356	High Court of New Zealand	New Zealand	1 Sep 1995	NZLII		1
Henwood v Commissioner of Inland Revenue CA300/93	[1995] NZCA 311; (1995) 19 TRNZ 869; (1995) 17 NZTC 12,271	Court of Appeal of New Zealand	New Zealand	13 Jul 1995	NZLII		6
Maguire v Commissioner for the South African Revenue Service (731/07)	[2008] ZASCA 156; 2009 4 SA 345; [2009] 2 All SA 347	Supreme Court of Appeal of South Africa	South Africa	27 Nov 2008	SAFLII		1
Miles v Genesys Wealth Advisers Ltd	[2009] NSWCA 25; (2009) 201 IR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Feb 2009	AustLII		30
Ram Kumar Agarwalla and Brothers v Commissioner of Income-Tax, Central, Calcutta	[1966] INSC 229; 1967 1 SCR 955; AIR 1967 SC 921	Supreme Court of India	India	26 Oct 1966	LIIofIndia
515 South Orange Grove Owners Association v Orange Grove Partners (No 2)	[1996] CKCA 2	Court of Appeal of the Cook Islands	Cook Islands	2 Dec 1996	PacLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"The Constitution, Taxation and "Avoiding Prolixity and Tautology""	[2021] VUWLawRw 37	Keith, Kenneth J	New Zealand	circa 2021	NZLII
"Analysing Implicit Tax Expenditures"	(2011) 35 Melbourne University Law Review 426	Krever, Richard	Australia	circa 2011	AustLII
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System"	[1987] UNSWLawJl 27	Krever, Rick	Australia	circa 1987	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII