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Elmiger v Commissioner of Inland Revenue     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2021] NZSCTrans 7		New Zealand	8 Jun 2021	NZLII
Honk Land Trustees Ltd v Commissioner of Inland Revenue	[2017] NZCA 54	Court of Appeal of New Zealand	New Zealand	10 Mar 2017	NZLII
Tale Holdings Ltd v Commissioner of Inland Revenue	[2016] NZHC 763	High Court of New Zealand	New Zealand	22 Apr 2016	NZLII
Alesco New Zealand Ltd v Commissioner of Inland Revenue	[2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003	Court of Appeal of New Zealand	New Zealand	5 Mar 2013	NZLII		19
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		153
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
Case L3 v Commissioner of Inland Revenue	[1988] NZTRA 61; (1988) 12 TRNZ 451; (1989) 11 NZTC 1,005	New Zealand Taxation Review Authority	New Zealand	5 Dec 1988	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Predication: The Test For Tax Avoidance in New Zealand From Newton to Ben Nevis"	[2015] VUWLawRw 44	Prebble, John; McIntosh, Hamish	New Zealand	circa 2015	NZLII
"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?"	[2015] VUWLawRw 16	Miles, Sarah	New Zealand	circa 2015	NZLII
"The Effect of Section 108 of the Land and Income Tax Act 1954 Case Note"	[1968] VUWLawRw 7	Editors	New Zealand	circa 1968	NZLII