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Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Diamond v Commissioner of Inland Revenue	[2014] NZHC 1935; (2014) 26 NZTC 21-093	High Court of New Zealand	New Zealand	15 Aug 2014	NZLII		4
Commissioner of Inland Revenue v Boanas HC Auckland CIV 2007 485 360	[2008] NZHC 1279; (2008) 23 NZTC 22,046	High Court of New Zealand	New Zealand	12 Aug 2008	NZLII		6
"The Tax Consequences of Withdrawals of Trading Stock: Resolving the Conundrum of Sharkey v Wernher"	[2005] Hong Kong Law Journal 35	Hong Kong Law Journal	Hong Kong	circa 2005	HeinOnline / LexisNexis		2
""The Game is Not Worth the Candle": Exploring the Lack of a Comprehensive Capital Gains Tax in New Zealand"	(2015) 21 New Zealand Journal of Taxation Law and Policy 51	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			4
"Characteristics of a Preferred Capital Gains Tax Regime in New Zealand"	(2015) 21 New Zealand Journal of Taxation Law and Policy 113	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			4
"A Comprehensive Capital Gains Tax in New Zealand – No Longer Political Hari-Kari?: A Consideration of the Labour Party Proposal of 2011"	(2014) 20 New Zealand Journal of Taxation Law and Policy 144	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2014			2
Jurgens v Commissioner of Inland Revenue	(1990) 12 NZTC 7,074		New Zealand	circa 1990	CCH New Zealand		5
(2015) 708 NZPD 6338	(2015) 708 NZPD 6338		New Zealand	circa 2015			2
Plimmer v CIR	[1958] NZLR 147		New Zealand	circa 1958	LexisNexis		16