Tax arrangement - income splitting:

1. Elmiger and Another v Commissioner of Inland Revenue (1966) NZLR 683 (SC) 

2. Gulland v Federal Commissioner of Taxation (1985) 85 ATC 4765

3. Peate v Commissioner of Taxation of Commonwealth of Australia (1962-1964) 111 CLR 443, affirmed [1967] 1 AC 308 (PC)

4. Penny and Hooper v Commissioner of Inland Revenue [2011] NZSC 95, (2011) 3 NZTR (SC)

Tax arrangement - income conversion:

1. Newton v Federal Commissioner of Taxation [1958] 2 All ER 758(PC)

2. O’Neil & ORS v Commissioner of Inland Revenue (2001) 20 NZTC 17 (PC)