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"The 'Ebb and Flow' of Fiscal Support for Research and Development: A New Zealand Reflection"   flag 

[2020] JlATaxTA 5
Sawyer, Adrian
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill 2019
Callaghan Innovation Act 2012
Income Tax Act 2007
Taxation (Research and Development Tax Credits) Act 2019
Income Tax Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
67 Journal of The Australasian Tax Teachers Association 2020 67 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
68 Journal of The Australasian Tax Teachers Association 2020 68 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
69 Journal of The Australasian Tax Teachers Association 2020 69 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
70 Journal of The Australasian Tax Teachers Association 2020 70 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
71 Journal of The Australasian Tax Teachers Association 2020 71 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
72 Journal of The Australasian Tax Teachers Association 2020 72 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
73 Journal of The Australasian Tax Teachers Association 2020 73 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
74 Journal of The Australasian Tax Teachers Association 2020 74 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
75 Journal of The Australasian Tax Teachers Association 2020 75 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
76 Journal of The Australasian Tax Teachers Association 2020 76 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
77 Journal of The Australasian Tax Teachers Association 2020 77 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
78 Journal of The Australasian Tax Teachers Association 2020 78 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
79 Journal of The Australasian Tax Teachers Association 2020 79 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
80 Journal of The Australasian Tax Teachers Association 2020 80 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
81 Journal of The Australasian Tax Teachers Association 2020 81 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
82 Journal of The Australasian Tax Teachers Association 2020 82 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
83 Journal of The Australasian Tax Teachers Association 2020 83 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
84 Journal of The Australasian Tax Teachers Association 2020 84 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
85 Journal of The Australasian Tax Teachers Association 2020 85 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
86 Journal of The Australasian Tax Teachers Association 2020 86 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
87 Journal of The Australasian Tax Teachers Association 2020 87 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
88 Journal of The Australasian Tax Teachers Association 2020 88 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 1
89 Journal of The Australasian Tax Teachers Association 2020 89 Journal of The Australasian Tax Teachers Association 2020 Journal of The Australasian Tax Teachers Association Australia circa 2020 AustLII flag 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 flag 2
"Tax Incentives for Research and Development" (2005) 8 Journal of Australian Taxation 111 Journal of Australian Taxation Australia circa 2005 AustLII flag 1

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