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"The Taxation of Interest-Free Intra-Family Loans"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
CIR v Banks	(1978) 2 TRNZ 323		New Zealand	circa 1978			2
"Income Tax Provisions and Decisions of Special Importance in Legal Practice"	[1977] New Zealand Law Journal 194	New Zealand Law Journal	New Zealand	circa 1977			1
Rossiter v CIR	[1977] 1 NZLR 195		New Zealand	circa 1977	LexisNexis		3
Farrell v Alexander	[1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721	House of Lords	United Kingdom	24 Jun 1976	BAILII		98
"Gift Tax Analysis on Non-Interest Bearing Loans"	[1976] Taxes The Tax Magazine 640	Taxes: The Tax Magazine	United States	circa 1976	HeinOnline		1
Mason v United States	513 F2d 25	United States Court of Appeals, Seventh Circuit	United States	17 Mar 1975	WorldLII		4
Carmody v CIR	[1975] 1 NZLR 118		New Zealand	circa 1975	LexisNexis		2
"Nasty Surprise for some `On Demand* Lenders"	[1973] New Zealand Law Journal 336	New Zealand Law Journal	New Zealand	circa 1973			1
"The Interest Deduction Dilemma"	[1973] Canadian Tax Journal 317	Canadian Tax Journal	Canada	circa 1973			1
James v IRC	[1973] 2 NZLR 119		New Zealand	circa 1973	LexisNexis		4
McKay v Cir	[1973] 1 NZLR 592		New Zealand	circa 1973	LexisNexis		7
1973 1 CB 408	1973 1 CB 408			circa 1973			1
Bray v FCT [No 2]	[1971] HCA 8; (1971) 123 CLR 348; 45 ALJR 224; 2 ATR 179	High Court of Australia	Australia - Commonwealth	8 Apr 1971	AustLII		9
(1971) 123 GLR 348	(1971) 123 GLR 348			circa 1971			1
Bray v FCT	(1971) 123 CLR 348-360		Australia - Commonwealth	circa 1971	Legal Online / Westlaw		1
Marx v Commissioner of Inland Revenue	[1969] NZLR 464		New Zealand	circa 1969	LexisNexis		4
(1967) 65 Michigan Law Review 1014	(1967) 65 Michigan Law Review 1014	Michigan Law Review	United States	circa 1967	HeinOnline / LexisNexis		1
(1967) 19 Stanford Law Review 870	(1967) 19 Stanford Law Review 870	Stanford Law Review	United States	circa 1967	HeinOnline / LexisNexis		3
Bulmer v Inland Revenue Commissioners	[1967] 1 Ch 145; (1966) 44 Tax Cas 1	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw		7
McGain v FCT	[1966] HCA 34; (1966) 116 CLR 172; [1966] ALR 1017; 14 ATD 190; 40 ALJR 74	High Court of Australia	Australia - Commonwealth	20 May 1966	AustLII		19
[1966] Canadian Tax Journal 405	[1966] Canadian Tax Journal 405	Canadian Tax Journal	Canada	circa 1966			1
Re Marshall (Deceased) Commissioner of Inland Revenue v Public Trustee	[1965] NZLR 851		New Zealand	circa 1965	LexisNexis		10
McGain v FCT	[1965] HCA 41; (1965) 112 CLR 523; 13 ATD 556; 39 ALJR 126	High Court of Australia	Australia - Commonwealth	30 Jul 1965	AustLII		12
[1965] CTC 22	[1965] CTC 22		Canada	circa 1965			1
Re Manson	[1964] NZLR 257		New Zealand	circa 1964	LexisNexis		19
Inland Revenue Commissioners v Hinchy	[1960] AC 748		United Kingdom	circa 1960	LexisNexis / Westlaw		36
Inland Revenue v NZ Ins Co	[1958] NZLR 1077		New Zealand	circa 1958	LexisNexis		2
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		75
Re Farm Security Act 1944 of the Province of Saskatchewan	[1947] SCR 394			circa 1947			25
Fadden v FCT	[1945] HCA 8; (1945) 70 CLR 555; [1945] ALR 225; 7 ATD 533	High Court of Australia	Australia - Commonwealth	19 Jun 1945	AustLII		15
Henriksen v Grafton Hotel Ltd	[1942] 2 KB 184		United Kingdom	circa 1942	LexisNexis / Westlaw		34
[1940] NZLR 637	[1940] NZLR 637		New Zealand	circa 1940	LexisNexis		6
Attorney-General v Earl of Sandwich	[1922] 2 KB 500		United Kingdom	circa 1922	LexisNexis / Westlaw		16
Attorney-General v Boden	[1911] UKLawRpKQB 79; (1912) 1 KB 539		United Kingdom	7 Apr 1911	CommonLII		24
Johnson v United States	254 FSupp 73		United States	circa 1947	Westlaw		6
O'Mara v Harris	77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48		Australia - Commonwealth	8 Sep 1948	AustLII		59
2 TRNZ 244	2 TRNZ 244		New Zealand	circa 1947			1