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

[2021] VUWLawRw 37
Keith, Kenneth J
Victoria University of Wellingtion Law Review
New Zealand

Legislation Cited

Legislation Name Provision
Finance Act 1989 s10, s14

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
"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 flag 2
"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 flag 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 flag 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 flag 4
"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 flag 1
"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 flag 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 flag 2
"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 flag 6
Higgs v Olivier [1952] 1 Ch 311; 33 Tax Cas 136 Court of Chancery United Kingdom circa 1952 LexisNexis / Westlaw flag 16
Lai v Chamberlains [2006] NZSC 70; [2007] 2 NZLR 7 Supreme Court of New Zealand New Zealand 11 Sep 2006 NZLII flag 177
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 flag 8
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 flag 55
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 flag 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 flag 3
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 flag 6
"Setting Legal Limits to Government Borrowing" (1986) 12 New Zealand Universities Law Review 160 New Zealand Universities Law Review New Zealand circa 1986 Westlaw flag 1
"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 flag 3
(2009) 62 Clarity 9 (2009) 62 Clarity 9 circa 2009 1
(1993) 538 NZPD 18362 (1993) 538 NZPD 18362 New Zealand circa 1993 flag 1
"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 flag 2
"New interpretation legislation changes to Interpretation Act 1999" [2019] New Zealand Law Journal 409 New Zealand Law Journal New Zealand circa 2019 flag 1
[1976] Act 41 [1976] Act 41 United Kingdom circa 1976 flag 2
"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 flag 3

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