Author Year, 'Title', Type of thesis, Publisher, Place of Publication.
Example
In-text ciation
(Yong 2100)
Reference list
Yong, S.S.E. 2011, 'Tax compliance and small and medium enterprise operators: an intra-cultural study in New Zealand', PhD thesis, Auckland University of Technology, Auckland, New Zealand, http://hdl.handle.net/10292/3055.