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"New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
"Retrospective Capital Gains Taxation"	(1991) 81 American Economic Review 167	American Economic Review	United States	circa 1991			1
"The "Bright-line" Measures: The Tax Implications for China"	(2017) 27 Asia Pacific Law Review 17	Asia Pacific Law Review	Hong Kong	circa 2017			1
"A History of Taxing Capital Gains in New Zealand: Why Don't We?"	(2014) 20 Auckland University Law Review 124	Auckland University Law Review	New Zealand	circa 2014	NZLII		2
"Taxing personal capital gains in Australia: An alternative way forward"	(2015) 30 (4) Australian Tax Forum 735	Australian Tax Forum	Australia	circa 2015			2
(2013) 28 (2) Australian Tax Forum 401	(2013) 28 (2) Australian Tax Forum 401	Australian Tax Forum	Australia	circa 2013			1
(2013) 28 (2) Australian Tax Forum 257	(2013) 28 (2) Australian Tax Forum 257	Australian Tax Forum	Australia	circa 2013			1
"The Influence of Alternative Model Tax Treaties on Australian Treaties"	(2011) 26 Australian Tax Forum 31	Australian Tax Forum	Australia	circa 2011			2
"CGT Reform and the Reduction of Tax Law Complexity"	(2008) 23 (4) Australian Tax Forum 427	Australian Tax Forum	Australia	circa 2008			1
"CGT Mature Adult or Unruly Adolescent?"	(2005) 20 (2) Australian Tax Forum 291	Australian Tax Forum	Australia	circa 2005			1
"Taxing Personal Gains in Australia: Causes of Complexity and Proposals for Reform"	(2004) 19 (3) Australian Tax Forum 371	Australian Tax Forum	Australia	circa 2004			2
Australia: Before and After Henry'	[2009] 4 British Tax Review 339	British Tax Review	United Kingdom	circa 2009	Westlaw		1
"Capital Gains Tax – The Unprincipled Tax?"	(1999) 5 British Tax Review 387	British Tax Review	United Kingdom	circa 1999	Westlaw		5
Commissioner of Inland Revenue v Rangatira Ltd CA184/94	[1995] NZCA 330; (1995) 19 TRNZ 710; (1995) 17 NZTC 12,182	Court of Appeal of New Zealand	New Zealand	24 May 1995	NZLII		2
"The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand"	(2016) 14 (2) E-Journal of Tax Research 455	E-Journal of Tax Research	Australia	circa 2016	AustLII		1
Commissioner of Taxation v Lamesa Holdings BV	[1997] FCA 785; (1997) 77 FCR 579; (1997) 157 ALR 290; (1997) 36 ATR 589	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII		20
(2013) 43 Hong Kong Law Journal 161	(2013) 43 Hong Kong Law Journal 161	Hong Kong Law Journal	Hong Kong	circa 2013	HeinOnline / LexisNexis		1
"Taxing Capital Gains: One Step Forwards or Two Steps Back?"	(2002) 5 Journal of Australian Taxation 114	Journal of Australian Taxation	Australia	circa 2002	AustLII		4
"The Lock-in Effect of the Capital Gains Tax"	(1962) 15 (4) National Tax Journal 337	National Tax Journal	United States	circa 1962			1
"Taxing Capital Gains: A Comparative Analysis and Lessons for New Zealand"	(2017) 23 (4) New Zealand Journal of Taxation Law and Policy 486	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2017			2
"Is the Future Too Bright? An Empirical Investigation of Whether the Bight-line Test is Sound Tax Policy"	(2017) 23 (3) New Zealand Journal of Taxation Law and Policy 331	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2017			1
Looks Like a PST and Smells Like a PST ?"	(2016) 22 (2) New Zealand Journal of Taxation Law and Policy 106	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2016			1
"The Bright-Line Test on Residential Property Sales: Another Pseudo Capital Gains Tax Regime?"	(2016) 22 (2) New Zealand Journal of Taxation Law and Policy 157	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2016			1
"Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents"	(2015) 21 New Zealand Journal of Taxation Law and Policy 90	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			2
"A Sanctuary from the Taxman?: The Design of the Primary Residence Exemption"	(2015) 21 New Zealand Journal of Taxation Law and Policy 69	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			1
(2015) 21 (2) New Zealand Journal of Taxation Law and Policy 169	(2015) 21 (2) New Zealand Journal of Taxation Law and Policy 169	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			1
""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
"Key Issues in the Design of Capital Gains Tax Regimes: The Impact on Tax Practice"	(2015) 21 New Zealand Journal of Taxation Law and Policy 137	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			1
"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
(2015) 21 New Zealand Journal of Taxation Law and Policy 14	(2015) 21 New Zealand Journal of Taxation Law and Policy 14	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			1
(2015) 21 New Zealand Journal of Taxation Law and Policy 11	(2015) 21 New Zealand Journal of Taxation Law and Policy 11	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			1
"Personal Capital Gains Taxation: Reflections on the Influence of Economic theory on Tax Reform Proposals"	(2015) 21 New Zealand Journal of Taxation Law and Policy 18	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			1
"A Comprehensive Capital Gains Tax in New Zealand No Longer Political Hari- Kari?: A Consideration of the Labour Party Proposal of 2011"	(2014) 20 (2) New Zealand Journal of Taxation Law and Policy 144	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2014			1
(2013) 19 (2) New Zealand Journal of Taxation Law and Policy 91	(2013) 19 (2) New Zealand Journal of Taxation Law and Policy 91	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2013			1
"s Experience"	(2010) 16 (3) New Zealand Journal of Taxation Law and Policy 269	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2010			1
"Taxing Capital Gains in New Zealand"	(2003) 9 (3) New Zealand Journal of Taxation Law and Policy 355	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2003			1
"Capital gains taxation for New Zealand"	(2001) 7 (4) New Zealand Journal of Taxation Law and Policy 265	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2001			2
(2017) 27 (4A) New Zealand Universities Law Review 995	(2017) 27 (4A) New Zealand Universities Law Review 995	New Zealand Universities Law Review	New Zealand	circa 2017	Westlaw		1
Rangatira Ltd v Commissioner of Inland Revenue	[1996] UKPC 54	Privy Council	United Kingdom	circa 1996	BAILII		1
"Never-Ending Tax Reform and Financial Services"	(2011) 14 (4) Tax Specialist 186	Tax Specialist		circa 2011			1