Prebble Publications

Books and reports

Choice of Law to Determine the Validity and Effect of Contracts: a Comparison of English and American Approaches to the Conflict of Laws (1972) University Microfilms, Ann Arbor, Michigan i-x, 1-435, also published in (1973) 58 Cornell L. Rev. Part I 433-536, Part II 635-732.

With L. McKay, joint editor, Essays on Taxation, Victoria University Press (1982) 1-135.

The Taxation of Companies and Corporate Investors (1984) Butterworths pp i-xvii, 1-55, Ind 1-9.

The Taxation of Property Transactions (1986) Butterworths pp i-xxxii, 1-237.

Advance Rulings on Tax Liability, (1986) Institute of Policy Studies/Victoria University Press, 1-197.

The Taxation of Controlled Foreign Corporations (1987) Institute of Policy Studies/Victoria University Press, i-iii, 1-67.

Editor Dimensions in Business Finance Law (1992) Butterworths, i-xlviii, 1-248.

Editor Dimensions in Banking and Foreign Exchange Law (1992) Butterworths, i-lii, 1-309.

Income Tax Law: Concepts and Cases (1994) Butterworths i-xiii, 1-545.

Editor Essential Tax Legislation New Zealand (1994) Butterworths, i-xx, 1-808; (1995) 2d ed Butterworths, i-x, 1-826; (1996) 3d ed Butterworths, i-x, 1-710; (1997) 4th ed Butterworths i-xvi, 1-835.

Elections (1999) Butterworths Laws of New Zealand series, i-xxxii, 1-203.

Editor Taxing Offshore Investment Income: a Comparative Review of Structural Issues (2006) Fiscal Publications, Birmingham, i – xvi, 1 – 180.

Encyclopaedia contribution

Taxes and Investment in Asia and the Pacific, 8 vol, International Bureau of Fiscal Documentation, Amsterdam (from 1989) New Zealand correspondent.

Official reports

With others, International Tax Reform Part 1, Report of the Consultative Committee (1988) New Zealand Government Printer i-ix, 1-112.

With others, Full Imputation, Report of the Consultative Committee (1988) New Zealand Government Printer i-viii, 1-129.

With others, International Tax Reform and Full Imputation, Part 2, Report of the Consultative Committee (1988) New Zealand Government Printer i-xxiv, 1-192.

With others, International Tax Reform and Full Imputation, Part 2, Draft Legislation (1988) New Zealand Government Printer i-vi, 1-296.

With I McKay, A. Molloy, and J Waugh, Tax Compliance ISBN 0-477-01857-2 (1999) i - xliii, 1 - 348.

With  others A Tax System for New Zealand's Future, report of the Victoria University of Wellington Tax Working Group (Centre for Accounting, Governance and Taxation Research, Wellington, 2010) 70pp

Articles and contributions to books

The Estate and Gift Duties Amendment Act 1976 [1976] Recent Law 326-328.

The matrimonial home allowance [1977] N.Z.L.J. 48.

Estate planning: widows' superannuation rights [1977] N.Z.L.J. 121-122.

Estate planning: holiday houses [1977] N.Z.L.J. 92-93.

Estate planning: pro forma settlors for family trusts [1977] Recent Law 301-304.

Estate planning: pro forma settlements in life assurance trusts [1977] Recent Law 340-344.

Tax planning for estates containing livestock: an outline of the standard value system [1978] N.Z.L.J. 349-351.

Tax planning for estates containing livestock: retention of livestock at the taxpayer's death [1978] N.Z.L.J. 373-374.

Tax planning for estates containing livestock: disposal of livestock during the taxpayer's lifetime [1978] N.Z.L.J. 396-398.

The Estate and Gift Duties Amendment Bill 1978 [1979] Recent Law 317-318.

Intention to make a profit and "business" in section 65(2)(a) of the Income Tax Act 1976 (1978) 4 Otago L. Rev. 165-184.

Fundamentals of estate planning [1979] N.Z.L.J. 20-24.

A positive approach to estate planning [1979] N.Z.L.J. 47-50.

Estate planning checklist [1979] N.Z.L.J. 78-80.

Example of estate plan [1979] N.Z.L.J. 105-112.

Stay of proceedings on petition for winding up [1979] N.Z.L.J. 156-157.

Negligent delay in estate planning [1979] N.Z.L.J. 204-207.

Confidentiality in tax cases [1980] N.Z.L.J. 72.

With B.M. Laird, A farming estate plan [1980] N.Z.L.J. 127-135.

Election enrolment: the Wicks Committee Report (1980) 9 N.Z.U.L. Rev. 45-65.

Income tax: expenses deductible against income from employment (1981) N.Z.L.J. 420-423.

Constitution of sub trusts to receive income of infant beneficiaries of discretionary trusts (1981) 9 N.Z.U.L. Rev. 247-256.

Taxation of gains from subdivision [1981] N.Z.L.J. 305-308.

Taxation of trusts: the scope of sections 226-237 of the New Zealand Income Tax Act 1976 (1981) 11 V.U.W.L. Rev. 195-208.

Assessability of distributions from assets revaluation accounts of companies (1982) 26 Current Taxation 224-226.

Tax accounting for goods sold on credit (1982).

Current Taxation 215-221.

Valuation of pension rights for estate duty purposes [1982] N.Z.L.J. 334.

Deductions for depreciation Part I (1982) 26 Current Taxation 269-277; Part II (1982) 27 Current Taxation 1-9.

The taxation of trusts, Part I (1980) 25 Current Taxation 109-118; Part II id 134-135; Part III id 168-178.

Trading stock. Part I (1981) 25 Current Taxation 201-211; Part II id 252-260.

Estate duty on joint bank accounts [1979] N.Z.L.J. 157-159.

The time element in deductions cases, in McKay and Prebble, jnt. eds. Essays on Taxation, Victoria University Press 1982 79-93; and (1983) 13 V.U.W.L. Rev. 79-93.

International tax planning for individuals and small businesses (1982) 12 V.U.W.L. Rev. 27-45.

The taxation implications of repairs, alterations, and maintenance [1983] 9 Recent Law 248-260.

Advance rulings procedures (1985) 15 V.U.W.L.Rev. 237-252.

International double taxation of inheritances and gifts, (1985) Cahiers de Droit Fiscal International, LXXb, 459-470.

Recapture of interest and development expenditure on sale of land (1986) 30 Current Taxation, 57-67.

Transactions pursuant to matrimonial property agreements and orders (1986) 30 Current Taxation, 67-75.

Taxation of companies and shareholders: dividends from capital sources (1986) Institute of Policy Studies Occasional Paper, 1-29.

Canadian and Swedish Procedures for advance rulings in income tax cases (1987) 4 Australian Tax Forum 217-240.

Tax reform in New Zealand (1987) 6 Economic Papers (of the Economic Society of Australia) 61-96 and (same article) (1987) 5 Asian-Pacific Tax and Investment Bulletin 3-21.

Reconnaissance de la personalité fiscale des entreprises etrangeres (1988) LXXIIIa Cahiers de Droit Fiscal International 493-509.

New Zealand's 1988 international tax regime for trusts (1989) 6 Australian Tax Forum 65-87.

The New Zealand Controlled Foreign Company Regime (1990) 8 Asian-Pacific Tax and Investment Bulletin, 186-200, & in Asian Pacific Tax & Investment Research Centre and Institute for Policy Studies, Anti-Avoidance and Tax Treaty Policies and Practice in the Asia-Pacific Region, (1990) 169-182.

Trends in Anti-Avoidance Legislation (1991) 9 Asian-Pacific Tax and Investment Bulletin, 57-67.

The Tax Climate in Australasia, in R Krever, Y Grbich & P Gallagher, Taxation of Corporate Debt Finance, (1991) Longman Professional, Melbourne, 1-10.

Remedies of a non-recourse lender, in J. Prebble (ed) Dimensions in Banking and Foreign Exchange Law, (1992) 137-160 Butterworths.

The general principles, effects, and structure of tax treaties (1992) 10 Asian Pacific Tax and Research Centre Bulletin 555-574.

Business profits and tax treaties (1993) 11 Asian Pacific Tax and Research Centre Bulletin 25-38.

100 years of income tax (1993) 47 International Bureau of Fiscal Documentation Bulletin for International Fiscal Documentation 59-65.

Why is tax law incomprehensible? (1993) Victoria University of Wellington Inaugural Addresses, 2d Series 1-21.

Interpretation of double taxation conventions (1993) LXXVIIIa Cahiers de Droit Fiscal International 469-496.

Taxation of property transactions: a critical analysis of section 67 of the Income Tax Act 1976 (1993) 23 VUWLR 59-96.

Ectopia, formalism, and anti-avoidance rules in income tax law (1994) in W. Krawietz N. MacCormick & G.H. von Wright (eds) Prescriptive Formality and Normative Rationality in Modern Legal Systems, Festschrift for Robert S. Summers, Duncker and Humblot, Berlin, 367-383.

Why is tax law incomprehensible? (1994) British Tax Review 380-393 (New edition of no 51, above).

New Zealand Trust Taxation, in R. Krever (ed) Proceedings of Trust Taxation Colloqium, Deakin University.

Taxing corporate income: a comparison of developments in the Dynamic Asian Economies and the OECD area (1994) in OECD (ed) Taxation and Investment Flows: an Exchange of Experiences between the OECD and the Dynamic Asian Economies, OECD Documents, Paris, 87-93.

Costs of compliance with the New Zealand controlled foreign company regime (1995) in C. Sandford (ed) Tax Compliance Costs: Measurement and Policy Institute for Fiscal Studies, London, 321-352.

New Zealand company taxation, (1995) 1 Asia-Pacific Tax Bulletin, 72-75.

New Zealand as an investor/investee country: the tax system, (1995) 1 Asia-Pacific Tax Bulletin, 98-101.

International tax education (1995) 5 Revenue Law Journal, 151-174.

The New Zealand trust as a vehicle for foreign investment (1996) 6 Offshore Tax Planning Review 47-56.

Criminal law, tax evasion, shams, and tax avoidance: Part i - Tax evasion and general doctrines of criminal law (1996) 2 NZ Journal of Taxation Law and Policy, 3-16.

Self assessment, audit efficiency, and administrative developments in M. Gammie & A Shipwright (eds) Striking the Balance: Tax Administration, Enforcement and Compliance in the 1990s (1996) Institute for Fiscal Studies, London 70-93.

Advance rulings: a proposed procedure M. Gammie & A Shipwright (eds) Striking the Balance: Tax Administration, Enforcement and Compliance in the 1990s (1996) Institute for Fiscal Studies, London 94-128.

Draft legislation to establish and advance rulings procedure M. Gammie & A Shipwright (eds) Striking the Balance: Tax Administration, Enforcement and Compliance in the 1990s (1996) Institute for Fiscal Studies, London 209-230.

Philosophical and design problems that arise from the ectopic nature of income tax law and their impact on the taxation of international trade and investment, (1995) 13 Chinese Yearbook of International Law and Affairs, 111-139.

Criminal law, tax evasion, shams, and tax avoidance: Part i i - Criminal law consequences of categories of evasion and avoidance (1996) 2 NZ Journal of Taxation Law and Policy, 59-74.

Should tax legislation be written from a 'principles and purpose'; point of view or a 'precise and detailed' point of view, (I) (1997) in E. McAra (ed) Proceedings of the 1996 Tax Drafting Conference, New Zealand Inland Revenue Department, Wellington, 56-63.

Can income tax law be simplified? (1996) 4 NZ Journal of Taxation Law and Policy 187-200.

Ectopia, tax law, and international taxation [1997] British Tax Review 383-403.

Should tax legislation be written from a 'principles and purpose' point of view or a 'precise and detailed' point of view? (II) (different article from no 71) [1998] British Tax Review 112-123.

The interpretation provisions of the New Zealand Income Tax Act 1994 (1999) 30 Victoria University of Wellington Law Review 49 - 63.

New Zealand trust taxation: the domestic rules (1999) 53 Bulletin for International Fiscal Documentation 190 - 199.

With I Kuperus, Advance rulings (1999) LXXXIVb Cahiers de Droit Fiscal International 535 - 545.

New Zealand income tax law: implications for transactions with trusts (1999) 53 Bulletin for International Fiscal Documentation 291 - 301.

New Zealand trust taxation: the international dimension (1999) 53 Bulletin for International Fiscal Documentation 398-404.

Evaluation of the New Zealand income tax law rewrite project from a compliance cost perspective (2000) 54 Bulletin for International Fiscal Documentation 290 – 298.

New Zealand Trusts in International Tax Planning [2000] British Tax Review 554 – 564.

Taxation of trusts with Australian resident trustees [2000] British Tax Review 653 - 660.

Accumulation trusts and double taxation agreements, [2001] British Tax Review 69-82.

Customers, branding, and mottoes in the New Zealand Inland Revenue Department, in Walpole, M and C Evans, Tax Administration in the 21st Century, Prospect Media Pty Ltd Sydney, 2001 83-88.

Evaluation of the New Zealand income tax law rewrite project from a compliance cost perspective in Evans, C., J. Hasseldine and J. Pope, (Eds), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media Pty Ltd, Sydney, 2001, 389-406.

Cedric Sandford: a scholar's life, in Evans, C., J. Hasseldine and J. Pope, (Eds), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media Pty Ltd, Sydney, 2001 xi-xvi.

Cedric Sandford: a collated bibliography, in Evans, C., J. Hasseldine and J. Pope, (Eds), Taxation Compliance Costs: A Festschrift for Cedric Sandford, Prospect Media Pty Ltd, Sydney, 2001 xvii-xxiii.

Should tax legislation be written from a principles and purpose point of view or a precise and detailed point of view? (2001) 7 New Zealand Journal of Taxation Law and Policy 235 – 245, reprinted from [1998] British Tax Review 112.

Taxation of trusts in New Zealand and Australia: Part I (2001) 7 New Zealand Journal of Taxation Law and Policy 246 – 256, reprinted from [2000] British Tax Review 554.

Taxation of trusts in New Zealand and Australia: Part II (2001) 7 New Zealand Journal of Taxation Law and Policy 257 – 264, reprinted from [2000] British Tax Review 653.

Why is tax law incomprehensible? in S James (ed) Taxation, Vol II, Critical Perspectives on the World Economy Routledge, London 2002 221 – 237. Reprint of Why is tax law incomprehensible? (1993) Victoria University of Wellington Inaugural Addresses, 2d Series 1-21, above no 51.

International tax education, in S James (ed) Taxation, Vol IV, Critical Perspectives on the World Economy Routledge, London 2002 331 – 351. Reprint of nternational tax education (1995) 5 Revenue Law Journal, 151-174, above no 63.

Income taxation, a structure built on sand (2002) 24 Sydney Law Review 301.

Collecting Taxes, in D Carter & M Palmer (eds), Essays in Honour of Sir Ivor Richardson 2002 321 – 331.

Settlors in the minor beneficiary regime (2002) 8 NZ Jnl of Taxation Law and Policy, 363 - 370.

Practical problems from publication of Commissioner's policy statements and interpretation guidelines (2003) in M Walpole and R Fisher, eds, Tax Administration: Current Issues and Future Developments in Michael Walpole & Rodey Fisher (eds) 5th International Conference on Tax Administration: Current Issues and Future Developments, www.timebase.com.au/shop, ISBN 0-9580770-6-1252 – 269.

With Catherine Vidler Smith, Databases by jurisdiction [2003] New Zealand Law Journal 125 – 128.

The New Zealand minor beneficiary regime (2003) 9 NZ Jnl of Taxation Law and Policy 161 – 181.

With C. Vidler Smith, Databases for New Zealand Legal Research (2004) 21 New Zealand Universities Law Review, 173 – 179.

With Sybrand van Schalkwyk Value Added Tax and Financial Services (2004) 10 Asia-Pacific Tax Bulletin 363-371.

Avoidance and Other Consequences of Publishing Commissioner's Interpretation Guidelines, (2004) 19 Australian Tax Forum, 245 – 266.

With Sybrand van Schalkwyk Defining Interest Bearing Instruments for the Purposes of Value Added Taxation (2004) 10 Asia-Pacific Tax Bulletin 418-426.

With Sybrand van Schalkwyk Imposing Value Added Tax on Interest Bearing Instruments and Life Insurance (2004) 10 Asia-Pacific Tax Bulletin 451 – 468.

With C. Vider Smith, The Emergence of Neutral Citation, (2004) Oxford University Commonwealth Law Journal 121 – 128.

With Sybrand van Schalkwyk Imposing Value Added Tax on the Exchange of Currency (2004) 10 Asia-Pacific Tax Bulletin 469 – 483.

Trusts and Double Tax Agreements (2004) 2 e-Journal of Tax Research 192 – 209.

With D.I. White, Source and Residence in the Law of Income Taxation (2005) 90a Cahiers de Drot Fiscal International 491 - 517.

With Sybrand van Schalkwyk, Value-Added Tax and Financial Services (Translation of no 100 above into Mandarin) Taxation Translation Journal (China), Issue Number 48, No. 3 (June, 2005), pp. 28-36.

Double Tax Conventions' Beneficial Ownership Rules in the Context of the Taxation of Trusts, in Rodney Fisher and Michael Walpole, eds, Global Challenges in Tax Administration (2005) Fiscal Publications, Birmingham 30 – 44.

Income Taxation: a Structure Built on Sand (2005) No 14/05 Documentos, de Trabajo Editados por el Instituto de Estudios Fiscales, Madrid, 1 – 18.

Controlled Foreign Company Regimes and Double Taxation, (2006) 12 Asia Pacific Tax Bulletin 3 – 5.

Controlled Foreign Company Regimes and Double Taxation, (2006) 12 Asia Pacific Tax Bulletin 3 – 5.

With Catherine Vidler Smith, Databases for Australian Legal Research (2006) 18 Bond Law Review 165 – 170.

With Rebecca Prebble & Catherine Vidler Smith, Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance (2006) 22 NZULR 17 – 49.

Income tax law: a structure built on sand. (2006) Part 1, 162 Forfaitair (Groningen, the Netherlands) 20 – 24, Part 2, 163 Forfaitair 17 – 21, Part 3, 164 Forfaitair 11 – 14. (enter 3 times)

With Rebecca Prebble & Catherine Vidler Smith, Retrospective Legislation: Reliance, the Public Interest, Principles of Interpretation and the Special Case of Anti-Avoidance Legislation (2006) 22 NZULR 271 – 299.

John Prebble, translated by Amparo Grau Ruiz, "El Impuesto Sombre La Renta: Una Estructura Construida Sobre La Arena" (2006) 121 Cronica Tributaria 113 – 130.

With Craig Elliffe "General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective" (2009) 19 Revenue Law Journal pp 48-70.

With Nicola Fritsch and Rebecca Prebble "Real Estate Investment Trust Regimes Viewed Through the Lens of the United States Paradigm" (2010) 64 Bulletin for International Taxation pp 211-223.

With Nicola Fritsch and Rebecca Prebble "Real Estate Investment Trusts in the United Kingdom" (2010) 64 Bulletin for International Taxation pp 259-270.

With Nicola Fritsch and Rebecca Prebble "Real Estate Investment Trusts in Germany"(2010) 64 Bulletin for International Taxation pp 320-329.

With Nicola Fritsch and Rebecca Prebble "A Comparison of Selected Features of Real Estate Investment Trust Regimes in the United States, Germany, and the United Kingdom" (2010) 64 Bulletin for International Taxation pp 367-380.

"Tax Avoidance, International Tax Arbitrage and New Zealand as a Haven for Foreign Capital and Income (2010) 15 Yearbook of the New Zealand Association for Comparative Law pp 103-116 and 16 Revue Juridique Polynesienne (2010) pp 169-180.

With Craig Elliffe "Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions" (2010) 95a Cahiers de Droit Fiscal International pp 575-595.

With Geraldine Hikaka "Autopoiesis and General Anti-Avoidance Rules" (2010) 21 Critical Perspectives on Accounting (Symposiumsue: "Critical Perspectives on Taxation") pp 545-559.

With Zoë Prebble "The Morality of Tax Avoidance" (2010) 20 Creighton Law Review (Symposium Issue: Estate Planning, Moral, Religious, and Ethical Perspectives) pp 693-745.

With Alexander von Reuss "The Taxation of Foreign Investment Funds: a Comparative Review of Selected Aspects of the Rules of Germany and New Zealand" (2010) 2 World Tax Journal pp 195-210.

Working papers and case, legislation, and shorter notes

Stamp duty: conveyance after exercise of option to purchase [1977] Recent Law 21-22.

Tax avoiding arrangements that comply with section 104 of the Income Tax Act 1976 (1978) 8 N.Z.U.L. Rev. 70-74.

Estate duty: valuation of interest in partnership (1978) 23 N.Z. Current Taxation 185.

Income tax: charity [1978] Recent Law 12-14.

Gift duty: assessment [1978] Recent Law 14-15.

Income tax: deductibility of home office expenses [1978] Recent Law 277.

Income tax: land purchased for the purpose of sale [1978] Recent Law 278.

Income tax: new shares issued to employee-shareholders [1978] Recent Law 279-280.

Income tax: free use of television set [1978] Recent Law 313.

Income tax: retirement payments [1978] Recent Law 414-415.

Estate duty: valuation of interest in farm partnership [1978] Recent Law 415-416.

Taxation of earnings of New Zealand residents overseas [1980] N.Z.L.J. 70-71.

Incentive deductions for increased exports of goods [1981] Recent Law 276-277.

Capital gains from land subdivision (1981) 25 Current Taxation 199-201.

Assessability of lump sum payments on occasion of retirement [1981] Recent Law 310-312.

Estate duty: valuation of pension [1982] Recent Law 333.

Income tax: accounting for goods sold on credit [1982] Recent Law 331-332.

Income tax: distributions from assets revaluation accounts of companies [1982] Recent Law 330-331.

Miscellaneous payments on the occasion of the retirement of an employee (1982) 26 Current Taxation 79-80.

Estate duty: effect of order under the Matrimonial Property Act [1982] Recent Law 153-154.

Valuation of pension rights [1982] N.Z.L.J. 334.

Income tax: discovery against the Commissioner [1982] Recent Law 192-193.

Income tax: recovery of development expenditure on the sale of land [1983] Recent Law 106.

Export incentives: statutory interpretation [1983] Recent Law 106.

Income tax: assets accretion assessment [1983] Recent Law 107-108.

"Dealing in" or "developing" land [1983] Recent Law 107.

Allowances in kind [1983] Recent Law 108-109.

Taxation of retirement allowances [1983] Recent Law 58.

Refunds of tax pending appeals to the Commissioner [1983] Recent Law 59.

Deductibility of expenses incurred in a loss-making business [1983] Recent Law 57.

Investment allowance: catalyst [1983] Recent Law 182.

Time of gift for duty purposes [1983] Recent Law 182-183.

Valuation of pension rights for estate duty purposes [1983] NZLJ 334.

Deductions in respect of money stolen by fraud [1983] Recent Law 214-215.

Arrangements to avoid income tax: farming trusts and partnerships [1983] Recent Law 215-217.

Income tax on capital gains from the sale of land: relevance of inflation [1983] Recent Law 338-340.

Assessability of receipts from sales of assets previously hired [1983] Recent Law 340.

Penalties for failure to forward PAYE [1984] Recent Law 60.

Penalties in tax cases [1984] Recent Law 61.

Gift duty - transfers of matrimonial property [1984] Recent Law 61.

Estate duty: matrimonial home allowance [1984] Recent Law 62.

Income tax on property transactions [1984] Recent Law 62-63.

Export incentives - Income tax legislation [1984] Recent Law 182-183.

Interpretations of revenue statutes [1984] Recent Law 83.

Incentive payments as redundancy payments [1984] Recent Law 183-184.

Film tax: reference to repealed Act [1984] Recent Law 184.

Interpretation of revenue statutes [1984] Recent Law 184-185.

Foreshadowed changes to the Income Tax Act 1976 (1984) LawTalk 205, 2, 4.

Income Tax Act 1976: farming and other "specified activity" losses (1984) LawTalk 206, 4.

Controlled foreign companies: wireless interview report (1988) 13 VUW Institute of Policy Studies Newsletter 4-6.

Anti-avoidance and tax treaty policies in the Asian-Pacific region: conference report (1989) 19 Institute of Policy Studies Newsletter 11-13.

International Taxation: conference report (1989) 19 Institute of Policy Studies Newsletter (1989) 13.

Contributions to Tax News Service, International Bureau of Fiscal Documentation, (1989) 115-116, 216, 247.

Contribution to Tax News Service, International Bureau of Fiscal Documentation, (1990) 134.

The 1991 New Zealand Budget (1991) 25 International Bureau of Fiscal Documentation Tax News Service 279.

Petroleum mining (1992) 26 International Bureau of Fiscal Documentation Tax News Service 89-90.

Exchange of information and international tax changes (1993) 27 International Bureau of Fiscal Documentation Tax News Service 20-21.

Credits for underlying foreign tax (1993) 27 International Bureau of Fiscal Documentation Tax News Service 291-292.

Tax simplification (1993) 37 Current Taxation 72-73.

International experience of importance to New Zealand Business: foreign developments similar to New Zealand regimes (1993) 37 Current Taxation 74.

Harmonisation in the European Community (1993) 37 Current Taxation 81-82.

Tax on outbound interest on government debt (1993) 27 International Bureau of Fiscal Documentation Tax News Service 300.

Preferences, structures, and rates (1993) 37 Current Taxation 92-93.

Capital and income distinction (1993) 37 Current Taxation 93-94.

Treaty policy (1994) 38 Current Taxation 99-100.

Tax preparers, penalties, and ethics (1993) 37 Current Taxation 116-117.

Imputation credits for foreign portfolio holders (1993) 27 International Bureau of Fiscal Documentation Tax News Service 318-319.

Structural flaws of income as a base for taxation (2001) Working Paper No. 4, Centre for Accountancy, Governance and Taxation Research, Wellington.

Trusts and income taxation: the New Zealand minor beneficiary regime (2001) Working Paper No. 5, Centre for Accountancy, Governance and Taxation Research, Wellington.

Fictions of income tax (2002) Working Paper No. 7, Centre for Accountancy, Governance and Taxation Research, Wellington.

Practical problems from publication of the Commissioner's interpretation guidelines (2002) Working Paper No. 8, Centre for Accountancy, Governance and Taxation Research, Wellington.

With C Vidler Smith Databases for Australian Legal Research (2005) in 'Finding Law on the Internet' 2005 Australian Law Courseware (CD), §10 annually revised and reissued.