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"The Constitution, Taxation and "Avoiding Prolixity and Tautology""    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Lai v Chamberlains	[2006] NZSC 70; [2007] 2 NZLR 7	Supreme Court of New Zealand	New Zealand	11 Sep 2006	NZLII		177
Z v Z (No 2)	[1996] NZCA 719; [1997] 2 NZLR 258; (1996) 15 FRNZ 88; [1997] NZFLR 241	Court of Appeal of New Zealand	New Zealand	20 Dec 1996	NZLII		55
Higgs v Olivier	[1952] 1 Ch 311; 33 Tax Cas 136	Court of Chancery	United Kingdom	circa 1952	LexisNexis / Westlaw		16
Archives and Records Association of New Zealand v Blakeley	[1999] NZCA 326; [2000] 1 NZLR 607	Court of Appeal of New Zealand	New Zealand	17 Dec 1999	NZLII		8
Henwood v Commissioner of Inland Revenue CA300/93	[1995] NZCA 311; (1995) 19 TRNZ 869; (1995) 17 NZTC 12,271	Court of Appeal of New Zealand	New Zealand	13 Jul 1995	NZLII		6
"Construction and Reform: The establishment of the New Zealand Supreme Court"	(1968) 5 Victoria University of Wellingtion Law Review 1	Victoria University of Wellingtion Law Review	New Zealand	circa 1968	HeinOnline / LexisNexis		6
"The Interpretation Provisions in the New Zealand Income Tax Act 1994"	(1999) 30 Victoria University of Wellingtion Law Review 49	Victoria University of Wellingtion Law Review	New Zealand	circa 1999	HeinOnline / LexisNexis		4
"Plain English: A Charter for Clear Writing"	(1992) 9 Thomas M Cooley Law Review 1	Thomas M. Cooley Law Review	United States	circa 1992	HeinOnline / LexisNexis		4
"Crown Immunity on trial - the desirability and practicability of enforcing statute law against R"	(1990) 20 Victoria University of Wellingtion Law Review 213	Victoria University of Wellingtion Law Review	New Zealand	circa 1990	HeinOnline / LexisNexis		4
Commissioner of Inland Revenue v Fraser CA259/95	[1996] NZCA 403; (1996) 17 NZTC 12,607	Court of Appeal of New Zealand	New Zealand	27 Jun 1996	NZLII		3
Egmont Co-operative Dairies Ltd (in liquidation) v Commissioner of Inland Revenue CA14/94	[1996] NZCA 425; [1996] 2 NZLR 419; (1996) 17 NZTC 12,536	Court of Appeal of New Zealand	New Zealand	22 Apr 1996	NZLII		3
"Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part II Criminal Law Consequences of Categories of Evasion and Avoidance"	(1996) 2 New Zealand Journal of Taxation Law and Policy 59	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			3
"The Administration of Justice In New Zealand; Part II: The Swainson Period"	(1970) 4 New Zealand Universities Law Review 120	New Zealand Universities Law Review	New Zealand	circa 1970	Westlaw		3
"Simplicity in Legislative Drafting and Rewriting Tax Legislation"	(2012) 43 Victoria University of Wellingtion Law Review 517	Victoria University of Wellingtion Law Review	New Zealand	circa 2012	HeinOnline / LexisNexis		2
"Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part 1 Tax Evasion and General Doctrines of Criminal Law"	(1996) 2 New Zealand Journal of Taxation Law and Policy 3	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			2
"Taxation and the Constitution"	(1985) 15 Victoria University of Wellingtion Law Review 53	Victoria University of Wellingtion Law Review	New Zealand	circa 1985	HeinOnline / LexisNexis		2
[1976] Act 41	[1976] Act 41		United Kingdom	circa 1976			2
"Changes in Form of New Zealand Statutes"	(1975) 8 Victoria University of Wellingtion Law Review 318	Victoria University of Wellingtion Law Review	New Zealand	circa 1975	HeinOnline / LexisNexis		2
"New interpretation legislation changes to Interpretation Act 1999"	[2019] New Zealand Law Journal 409	New Zealand Law Journal	New Zealand	circa 2019			1
(2009) 62 Clarity 9	(2009) 62 Clarity 9			circa 2009			1
(1993) 538 NZPD 18362	(1993) 538 NZPD 18362		New Zealand	circa 1993			1
"Setting Legal Limits to Government Borrowing"	(1986) 12 New Zealand Universities Law Review 160	New Zealand Universities Law Review	New Zealand	circa 1986	Westlaw		1
"Constitutional Development An Introduction"	(1985) 15 Victoria University of Wellingtion Law Review 5	Victoria University of Wellingtion Law Review	New Zealand	circa 1985	HeinOnline / LexisNexis		1