1. Burnett, William George Esterbrooke, (1886–19 Nov. 1978), Commissioner of Inland Revenue and Secretary, Board of Inland Revenue, 1942–49, retired
2. Fraser, Rt. Hon. John Malcolm, AC, CH, PC, MA
3. The New Zealand Supreme Court and Tax Avoidance" (2012) 128 LQR 481. For an examination of the High Court decision in Penny, see Adrian Sawyer "Comment: Surgeons' Practices and Tax Avoidance: A Mutually Exclusive Relationship?" (2009) 15 NZJTLP 97. On the Court of Appeal decision in the same case;James Coleman;New Zealand Tax Planning Report,2011
4. 404; and Michael Littlewood "Penny and Hooper: Further Thoughts;Michael Littlewood;NZLJ,2010