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Tax liability, switch from benefits to earnings related compensation    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
New Plymouth High Court Schlaadt v ARCIC	[2000] 2 NZLR 318		New Zealand	circa 2000	LexisNexis		2
Whether Earnings Related Compensation back payout is required to be assessed only in year paid out	[1994] NZTRA 41; (1994) 19 TRNZ 368; (1995) 17 NZTC 7,084	New Zealand Taxation Review Authority	New Zealand	7 Dec 1994	NZLII		1
Ioane v Department of Social Welfare HC Auckland AP312/93	[1994] NZHC 2453; (1994) 11 CRNZ 489	High Court of New Zealand	New Zealand	18 Apr 1994	NZLII		8
Department of Social Welfare v Allan HC Christchurch AP17/93	[1993] NZHC 1383; (1993) 10 CRNZ 307; 10 FRNZ 46	High Court of New Zealand	New Zealand	20 May 1993	NZLII		8
Earnings related compensation, liable tax	[1990] NZTRA 131; (1990) 15 TRNZ 549; (1991) 13 NZTC 3,075	New Zealand Taxation Review Authority	New Zealand	26 Nov 1990	NZLII		1
Case J46	(1987) 9 NZTC 1,262		New Zealand	circa 1987	CCH New Zealand		1
Case E84	(1982) 5 NZTC 59,411		New Zealand	circa 1982	CCH New Zealand		2
CIR v The National Bank of New Zealand	(1976) 2 NZTC 61,150		New Zealand	circa 1976	CCH New Zealand		8