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National Insurance Co of New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M780/95   flag  1

[1997] NZHC 1957; (1997) 18 NZTC 13,489
High Court of New Zealand
New Zealand
26th November, 1997

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Inland Revenue v National Insurance Co of New Zealand CA300/97 [1999] NZCA 409; (1999) 19 NZTC 15,135 Court of Appeal of New Zealand New Zealand 22 Mar 1999 NZLII flag 6

Legislation Cited

Legislation Name Provision
Life Insurance Act 1945 (Cth)
Companies Act 1955 (Vic)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Rangatira Ltd v Commissioner of Inland Revenue [1997] 1 NZLR 129; [1996] UKPC 54 New Zealand circa 1997 LexisNexis flag 31
AA Finance Ltd v Commissioner of Inland Revenue CA204/93 [1994] NZCA 258; (1994) 16 NZTC 11,383; (1994) 19 TRNZ 133 Court of Appeal of New Zealand New Zealand 19 Oct 1994 NZLII flag 10
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92 [1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171 High Court of New Zealand New Zealand 8 Jun 1993 NZLII flag 1
Re Agc (Investments) Ltd v Commissioner of Taxation [1992] FCA 223; (1992) 23 ATR 287 Federal Court of Australia Australia - Commonwealth 22 May 1992 AustLII flag 10
Hadlee v Commissioner of Inland Revenue [1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721 Court of Appeal of New Zealand New Zealand 31 May 1991 NZLII flag 33
Association Ltd v FCT (1991) 91 ATC 4,850 Australia circa 1991 IntelliConnect flag 1
State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88 [1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035 High Court of New Zealand New Zealand 2 Mar 1990 NZLII flag 3
Waylee Investment Ltd v Commissioner of Inland Revenue (Hong Kong) [1990] BTC 543 United Kingdom circa 1990 flag 2
CMI Services Pty Ltd v Commissioner of Taxation (Cth) (1990) 94 ALR 153; 21 ATR 445 Australia circa 1990 LexisNexis AU flag 5
RAC Insurance Pty Ltd v FCT (1990) 90 ATC 4,737 Australia circa 1990 IntelliConnect flag 1
Sydney Bridge Nominees Ltd v Commissioner of Inland Revenue [1989] 2 NZLR 445 New Zealand circa 1989 LexisNexis flag 1
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 341
[1986] 2 NZLR 513 [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 54
Chamber of Manufacturers Insurance Ltd v FCT (1984) 84 ATC 4,315 Australia circa 1984 IntelliConnect flag 1
Tayles v Commissioner of Inland Revenue [1982] 2 NZLR 726 New Zealand circa 1982 LexisNexis flag 10
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 131
Ashton v Commissioner of Inland Revenue [1975] 2 NZLR 717 New Zealand circa 1975 LexisNexis flag 24
[1971] NZLR 592 [1971] NZLR 592 New Zealand circa 1971 LexisNexis flag 1
CIR v Auckland Savings Bank [1971] NZLR 569 New Zealand circa 1971 LexisNexis flag 8
Canada Permanent Mortaaae Co v Minister of National Revenue [1971] CTC 694 Canada circa 1971 flag 2
McClelland v Commissioner of Taxation [1971] 1 All ER 969; [1971] 1 WLR 191 United Kingdom circa 1971 LexisNexis flag 10
General Re-insurance v Tomlinson 1970 2 All ER 436 United Kingdom circa 1970 LexisNexis flag 3
National Bank of Australasia Ltd v FCT [1969] HCA 11; (1969) 118 CLR 529; 43 ALJR 200; 1 ATR 53; 15 ATD 220 High Court of Australia Australia - Commonwealth 28 Mar 1969 AustLII flag 21
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 81
Co-Operative Bank Ltd v Income Tax Commissioner [1964] 4 All ER 87 United Kingdom circa 1964 LexisNexis flag 1
Commissioner of Inland Revenue v Walker [1963] NZLR 339 New Zealand circa 1963 LexisNexis flag 139
Australasian Catholic Assurance Co Ltd v FCT [1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94 High Court of Australia Australia - Commonwealth 28 May 1959 AustLII flag 33
Producers' and Citizens' Co-operative Assurance Co Ltd v FCT [1956] HCA 36; 95 CLR 26; 11 ATD 86 High Court of Australia Australia - Commonwealth 20 Jul 1956 AustLII flag 11
Hobart Bridge Co Ltd v FCT [1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225 High Court of Australia Australia - Commonwealth 22 Jun 1951 AustLII flag 58
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 77
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 85
Royal Insurance Co Ltd v Stephen (1928) 14 Tax Cas 22; (1928) 44 TLR 630 United Kingdom circa 1928 LexisNexis flag 8
Liverpool and London and Globe Insurance Co v Bennett [1913] UKLawRpAC 39; [1913] AC 610 United Kingdom 31 Jul 1913 CommonLII flag 15
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 194
Re O'Farrell & Hynes Arbitration [1900] ArgusLawRp 81; (1900) 6 ALR 138 Argus Law Reports Australia 30 Jul 1900 AustLII flag 1
Unitraders Investments Pty Ltd v Commissioner of Taxation (Cth) 22 ATR 83 Australia circa 1913 Legal Online / Westlaw flag 1
Commissioner of Inland Revenue v The Scottish Automobile & General Insurance Co , Ltd 16 Tax Cas 381 United Kingdom flag 12
Scottish Union & National Insurance Co v Smiles; Northern Assurance Co v Russell 2 Tax Cas 551 United Kingdom flag 14

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