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Law Cite |
| Legislation Name | Provision |
| Income Tax Assessment Act 1936 (Cth) | |
| Income Tax Assessment Act 1997 (Cth) | |
| Income Tax Assessment Amendment (Capital Gains) Act 1986 (Cth) | s19 |
| Income Tax Act 2007 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| "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 |
| "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  |
| Commissioner of Taxation v Lamesa Holdings BV |
[1997] FCA 785; |
Federal Court of Australia | Australia - Commonwealth | 20 Aug 1997 | AustLII |
|
20 |
| Rangatira Ltd v Commissioner of Inland Revenue | [1996] UKPC 54 | Privy Council | United Kingdom | circa 1996 | BAILII |
|
1 |
| (2013) 43 Hong Kong Law Journal 161 |
|
Hong Kong Law Journal | Hong Kong | circa 2013 | HeinOnline / LexisNexis |
|
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 |
| Commissioner of Inland Revenue v Rangatira Ltd CA184/94 |
[1995] NZCA 330; |
Court of Appeal of New Zealand | New Zealand | 24 May 1995 | NZLII |
|
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 |
| Australia: Before and After Henry' |
|
British Tax Review | United Kingdom | circa 2009 | Westlaw |
|
1 |
| "Capital Gains Tax – The Unprincipled Tax?" |
|
British Tax Review | United Kingdom | circa 1999 | Westlaw |
|
5 |
| "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 |
|
| "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 |
|
| "The Influence of Alternative Model Tax Treaties on Australian Treaties" |
|
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 |
|
| "The Lock-in Effect of the Capital Gains Tax" | (1962) 15 (4) National Tax Journal 337 | National Tax Journal | United States | circa 1962 |
|
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 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 |
|
| "Never-Ending Tax Reform and Financial Services" |
|
Tax Specialist | circa 2011 |
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 |
|
| "Retrospective Capital Gains Taxation" | (1991) 81 American Economic Review 167 | American Economic Review | United States | circa 1991 |
|
1 |
|
| (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 |
|
| 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 |
|
| "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 |
|
| (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 |
|
| "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 |
|
| (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 |
|
| "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 |
|
| (2013) 28 (2) Australian Tax Forum 401 | (2013) 28 (2) Australian Tax Forum 401 | Australian Tax Forum | Australia | circa 2013 |
|
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 |
|
| (2013) 28 (2) Australian Tax Forum 257 | (2013) 28 (2) Australian Tax Forum 257 | Australian Tax Forum | Australia | circa 2013 |
|
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 |
|
| (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 |
|
| "CGT Mature Adult or Unruly Adolescent?" | (2005) 20 (2) Australian Tax Forum 291 | Australian Tax Forum | Australia | circa 2005 |
|
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 |
|
| "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 |
|
| "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 |
|
| "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 |
|
| "Taxing personal capital gains in Australia: An alternative way forward" | (2015) 30 (4) Australian Tax Forum 735 | Australian Tax Forum | Australia | circa 2015 |
|
2 |
|
| "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 |