Capital or revenue nature:

1. Case N 2 (1991) 13 NZTC, 012 (TRA)

2. Auckland Gas Co Ltd v Commissioner of Inland Revenue (2000) 19 NZTC 15,702

3. Commissioner of Inland Revenue v Trustpower Ltd (2015)

4. Federal Commissioner of Taxation v. Studdert

5. Federal Commissioner of Taxation v. Hatchett