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"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?"   flag 

[2015] VUWLawRw 16
Miles, Sarah
Victoria University of Wellingtion Law Review
New Zealand

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Greenpeace of New Zealand Inc [2014] NZSC 105; [2015] 1 NZLR 169; (2014) 26 NZTC 21-088; (2014) 3 NZTR 24-013 Supreme Court of New Zealand New Zealand 6 Aug 2014 NZLII flag 25
"Tax Update" [2014] New Zealand Law Journal 43 New Zealand Law Journal New Zealand circa 2014 flag 1
Alesco New Zealand Ltd v Commissioner of Inland Revenue [2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003 Court of Appeal of New Zealand New Zealand 5 Mar 2013 NZLII flag 19
"Appointing Judges the New Zealand Way" (2013) 21 Waikato Law Review 41 Waikato Law Review New Zealand circa 2013 NZLII flag 2
(2013) 19 New Zealand Journal of Taxation Law and Policy 51 (2013) 19 New Zealand Journal of Taxation Law and Policy 51 New Zealand Journal of Taxation Law and Policy New Zealand circa 2013 flag 1
Jacobs v Commissioner of Inland Revenue [2012] NZCA 30; (2012) 25 NZTC 20-108 Court of Appeal of New Zealand New Zealand 22 Feb 2012 NZLII flag 3
"Access to Justice from the Perspective of the Commercial Community: Judicial Specialisation" (2012) 18 Aukland University Law Review 37 Aukland University Law Review New Zealand circa 2012 NZLII flag 1
"'Reconstruction' or 'Destruction'?: The Approach of the Commissioner and the Courts to Section GA 1" (2012) 18 New Zealand Journal of Taxation Law and Policy 256 New Zealand Journal of Taxation Law and Policy New Zealand circa 2012 flag 1
"Independent Tax Dispute Resolution and Social Justice in Australia" (2012) 35 University of New South Wales Law Journal 470 University of New South Wales Law Journal Australia circa 2012 AustLII flag 4
(2012) 66 New Zealand Gazette 1820 (2012) 66 New Zealand Gazette 1820 New Zealand Gazette New Zealand circa 2012 flag 1
"Simplicity in Legislative Drafting and Rewriting Tax Legislation" (2012) 43 Victoria University of Wellingtion Law Review 517 Victoria University of Wellingtion Law Review New Zealand circa 2012 HeinOnline / LexisNexis flag 2
"Resolving Small Tax Disputes in New Zealand Is There A Better Way?" (2011) 6 JATTA 96 Journal of The Australasian Tax Teachers Association Australia circa 2011 AustLII flag 1
"Tax Avoidance in New Zealand: The Camel's Back that Refuses to Break!" (2011) 17 New Zealand Journal of Taxation Law and Policy 115 New Zealand Journal of Taxation Law and Policy New Zealand circa 2011 flag 1
"Tax Avoidance, the Rule of Law and the New Zealand Supreme Court" (2011) 1 New Zealand Law Review 35 New Zealand Law Review New Zealand circa 2011 HeinOnline / Informit / LexisNexis flag 3
"Fairness Perceptions and Compliance Behaviour: The New Zealand Evidence" (2011) 17 New Zealand Journal of Taxation Law and Policy 33 New Zealand Journal of Taxation Law and Policy New Zealand circa 2011 flag 1
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
"Statutory Interpretation and Tax Avoidance" [2010] New Zealand Law Journal 428 New Zealand Law Journal New Zealand circa 2010 flag 1
"The Test for Tax Avoidance in New Zealand: A Judicial Sea Change" (2010) 16 New Zealand Business Law Quarterly 440 New Zealand Business Law Quarterly New Zealand circa 2010 Westlaw flag 1
"The Tax Disputes Process in New Zealand: What about the Little Fellas?" (2010) 16 New Zealand Journal of Taxation Law and Policy 348 New Zealand Journal of Taxation Law and Policy New Zealand circa 2010 flag 1
"Tax Avoidance, International Tax Arbitrage, and New Zealand as a Haven for Foreign Capital and Income" (2010) 16 Revue Juridique Polynesienne 169 Revue Juridique Polynesienne circa 2010 1
Ben Nevis v CIR Partial recall [2009] NZSC 40; [2009] 2 NZLR 358; (2009) 24 NZTC 23,503 Supreme Court of New Zealand New Zealand 13 May 2009 NZLII flag 12
Penny v Commissioner of Inland Revenue [2009] NZHC 346; [2009] 3 NZLR 523; (2009) 24 NZTC 23,406 High Court of New Zealand New Zealand 19 Mar 2009 NZLII flag 6
"Probing the Effects of Judicial Specialization" (2009) 58 Duke Law Journal 1667 Duke Law Journal United States circa 2009 HeinOnline / LexisNexis flag 3
"Tax Disputes in New Zealand" [2009] 4 JATTA 1 Journal of The Australasian Tax Teachers Association Australia circa 2009 AustLII flag 2
Russell v Taxation Review Authority [2008] NZHC 2115; (2009) 24 NZTC 23,284 High Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 7
Glenharrow Holdings Ltd v CIR [2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 32
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 153
"New Zealand's Tax Dispute Procedure Time for a Change" (2008) 14 New Zealand Journal of Taxation Law and Policy 425 New Zealand Journal of Taxation Law and Policy New Zealand circa 2008 flag 2
"Expert Accounting Evidence and New Zealand Tax Litigation: A Research Note" (2007) 13 (4) New Zealand Journal of Taxation Law and Policy 565 New Zealand Journal of Taxation Law and Policy New Zealand circa 2007 flag 1
"The Federal Court of Australia: The First 30 Years - A Survey on the Occasion of Two Anniversaries" (2007) 31 Melbourne University Law Review 1017 Melbourne University Law Review Australia circa 2007 AustLII flag 13
"Judicial Techniques for Controlling the New Zealand General Anti Avoidance Rule: The Scheme and Purpose Approach, from Challenge Corporation to Peterson" (2006) 12 New Zealand Journal of Taxation Law and Policy 324 New Zealand Journal of Taxation Law and Policy New Zealand circa 2006 flag 1
(2004) 621 NZPD 16775 (2004) 621 NZPD 16775 New Zealand circa 2004 flag 1
"Specialist Courts and Tribunals" (2004) 12 Waikato Law Review 21 Waikato Law Review New Zealand circa 2004 NZLII flag 2
"The Assignment of Cases to Judges" (2003) 1 New Zealand Journal of Public and International Law 83 New Zealand Journal of Public and International Law New Zealand circa 2003 HeinOnline / Westlaw flag 9
"Collecting Taxes" (2002) 33 Victoria University of Wellingtion Law Review 793 Victoria University of Wellingtion Law Review New Zealand circa 2002 HeinOnline / LexisNexis flag 1
"Tax and Law" [2002] New Zealand Law Journal 305 New Zealand Law Journal New Zealand circa 2002 flag 1
"Reflections on Sir Ivor Richardson's Career in Tax Cases" (2002) 8 New Zealand Journal of Taxation Law and Policy 141 New Zealand Journal of Taxation Law and Policy New Zealand circa 2002 flag 1
(2002) 24 SLR 301 (2002) 24 SLR 301 Singapore - Singapore circa 2002 LexisNexis flag 1
(2002) 50 Ipf 6 (2002) 50 IPF 6 Australia circa 2002 flag 2
Commissioner of Taxation (Cth) v Ryan [2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 147
"A Comparison of New Zealand Taxpayers ’ Rights with Selected Civil Law and Common Law Countries – Have New Zealand Taxpayers Been “ Short- Changed?" (1999) 32 Vanderbilt Journal of Transnational Law 1345 Vanderbilt Journal of Transnational Law United States circa 1999 HeinOnline / LexisNexis flag 2
Auckland Gas Co Ltd v Commissioner of Inland Revenue [1998] NZCA 301; [1999] 2 NZLR 409; (1999) 19 NZTC 15,027 Court of Appeal of New Zealand New Zealand 15 Dec 1998 NZLII flag 30
"The Impact and Influence of Accounting and Economic Principles on Taxation Law" (1998) 4 New Zealand Journal of Taxation Law and Policy 18 New Zealand Journal of Taxation Law and Policy New Zealand circa 1998 flag 4
"The Audience for Tax Legislation Is It Different From That for Other Legislation and Should It Be Considered To Be the Same for All Sections or Parts?" (1997) 3 New Zealand Journal of Taxation Law and Policy 178 New Zealand Journal of Taxation Law and Policy New Zealand circa 1997 flag 1
"Can Income Tax Law be Simplified?" (1996) 2 New Zealand Journal of Taxation Law and Policy 187 New Zealand Journal of Taxation Law and Policy New Zealand circa 1996 flag 2
"Tax Myopia, Or Mamas Don't Let Your Babies Grow Up to be Tax Lawyers" (1994) 13 Virginia Tax Review 517 Virginia Tax Review United States circa 1994 HeinOnline / LexisNexis flag 5
(1994) 16 NZTC 6,120 (1994) 16 NZTC 6,120 New Zealand circa 1994 CCH New Zealand flag 9
(1993) 4 New Zealand Recent Law Review 180 (1993) 4 New Zealand Recent Law Review 180 New Zealand Recent Law Review New Zealand circa 1993 flag 1
"Interview with JEJ Spender: An Overview of the Australian Federal Court System" (1990) 16 Brooklyn Journal of International Law 453 Brooklyn Journal of International Law United States circa 1990 HeinOnline / LexisNexis flag 1
"Courts with Income Tax Jurisdiction: An International Comparison" (1988) 8 Virginia Tax Review 233 Virginia Tax Review United States circa 1988 HeinOnline / LexisNexis flag 1
"International Conference Courts with Income Tax Jurisdiction: Conference Transcript" (1988) 8 Virginia Tax Review 443 Virginia Tax Review United States circa 1988 HeinOnline / LexisNexis flag 1
"Taxation and the Constitution" (1985) 15 Victoria University of Wellingtion Law Review 53 Victoria University of Wellingtion Law Review New Zealand circa 1985 HeinOnline / LexisNexis flag 2
AA1(a); and Commissioner of Inland Revenue v International Importing Ltd [1972] NZLR 1095 New Zealand circa 1972 LexisNexis flag 31
"Construction and Reform: The establishment of the New Zealand Supreme Court" (1968) 5 Victoria University of Wellingtion Law Review 1 Victoria University of Wellingtion Law Review New Zealand circa 1968 HeinOnline / LexisNexis flag 6
Elmiger v Commissioner of Inland Revenue [1967] NZLR 161 New Zealand circa 1967 LexisNexis flag 11
Reckitt and Colman (New Zealand) Ltd v Taxation Board of Review [1966] NZLR 1032 New Zealand circa 1966 LexisNexis flag 32
Tabacos v Collector 275 US 87; 72 L Ed 177; 48 SCt 100 United States Supreme Court United States 21 Nov 1927 WorldLII flag 40
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59
1841 5 VR 1 1841 5 VR 1 Australia - Victoria circa 1997 LexisNexis AU flag 8
20 SC 10 20 SC 10 United Kingdom - Scotland circa 1997 flag 2

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