| In-text citation | (Author Year) |
| Reference list | 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. |