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"The Effect of Section 108 of the Land and Income Tax Act 1954a case Note"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Rowdell Pty Ltd v FCT	[1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332	High Court of Australia	Australia - Commonwealth	10 Dec 1963	AustLII		35
De Romero v Read	[1932] HCA 65; (1932) 48 CLR 649	High Court of Australia	Australia - Commonwealth	19 Dec 1932	AustLII		6
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		118
Elmiger v Commissioner of Inland Revenue	[1967] NZLR 161		New Zealand	circa 1967	LexisNexis		11
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20
Lewis v Commissioner of Inland Revenue	[1965] NZLR 634		New Zealand	circa 1965	LexisNexis		1
C lR v Brown	[1962] NZLR 1092		New Zealand	circa 1962	LexisNexis		1
CIR v Brown	[1962] NZLR 1091		New Zealand	circa 1962	LexisNexis		1
Timaru Herald v Cmr of Taxes	[1938] NZLR 978		New Zealand	circa 1938	LexisNexis		5
Hawke's Bay Farmers' Co-operative Association v Gower	[1925] NZLR 189		New Zealand	circa 1925	LexisNexis		1
Charles v Lysons	[1922] NZLR 902		New Zealand	circa 1922	LexisNexis		3
Frazer v Walker	[1967] 1 AC 569; [1967] 1 All ER 649; [1967] 2 WLR 411		United Kingdom	circa 1967	LexisNexis / Westlaw		406
Bennett v Bennett	[1952] 2 QB 55; (1952) 1 KB 249; [1952] 1 All ER 601		United Kingdom	circa 1952	LexisNexis / Westlaw		48
Howard De Walden v IRC	[1942] 1 KB 389		United Kingdom	circa 1942	LexisNexis / Westlaw		9
Boyd v Mayor of Wellington	[1924] NZGazLawRp 58; [1924] NZLR 1174; (1924) 26 GLR 489; (1924) 1 NZLRLC 337	New Zealand Gazette Law Reports	New Zealand	5 Jul 1924	NZLII		76
Attitude of the Legislature and the Courts to Tax Avoidance"	(1955) 18 MLR 209		Malaysia	circa 1955			3
Purdie v CIR	[1965] AITR 603		Australia	circa 1965			1
"Attitudes to Income Tax Avoidance"	(1967) 30 New Zealand Journal of Public Administration 1	New Zealand Journal of Public Administration	New Zealand	circa 1967			2