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Commissioner of Inland Revenue v Europa Oil (NZ) Ltd     22

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	[2018] NZHC 2860	High Court of New Zealand	New Zealand	5 Nov 2018	NZLII		1
Q v Chief Executive of the New Zealand Customs Service	[2016] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	18 Mar 2016	NZLII
XXX v Commissioner of Inland Revenue	[2015] NZTRA 10; (2015) 27 NZTC 3-009	New Zealand Taxation Review Authority	New Zealand	29 Jun 2015	NZLII		2
Clayton v Clayton	[2015] NZCA 30; [2015] 3 NZLR 293; [2015] NZFLR 233; (2015) 30 FRNZ 1; (2015) 4 NZTR 25-001	Court of Appeal of New Zealand	New Zealand	26 Feb 2015	NZLII		63
Employed Accountant and Commissioner of Taxation	[2012] AATA 770	Administrative Appeals Tribunal	Australia	6 Nov 2012	AustLII
Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145	[2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099	High Court of New Zealand	New Zealand	12 Dec 2011	NZLII		2
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
Commissioner For The South African Revenue Services v Smith (563/2001)	[2002] ZASCA 126	Supreme Court of Appeal of South Africa	South Africa	26 Sep 2002	SAFLII
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
Colonial Mutual Life Assurance Society Ltd v Commissioner of Inland Revenue CA202/99	[2000] NZCA 417; (2000) 19 NZTC 15,614	Court of Appeal of New Zealand	New Zealand	18 May 2000	NZLII		2
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		21
Commissioner of Inland Revenue v Atlantic and Pacific Travel International Ltd CA46/91	[1992] NZCA 247	Court of Appeal of New Zealand	New Zealand	4 Dec 1992	NZLII
Structure of the Courts	[1989] NZLCR 7		New Zealand	circa 1989	NZLII		2
Goldfinch v Commissioner of Inland Revenue HC Auckland M534/86	[1988] NZHC 1310; (1988) 12 TRNZ 194; (1988) 10 NZTC 5,246	High Court of New Zealand	New Zealand	12 Oct 1988	NZLII
Co Takeovers: Report to the Minister of Justice by the Securities Commission	[1988] NZSecCom 2		New Zealand	1 Oct 1988	NZLII
Pukepine Sawmills Ltd v Commissioner of Inland Revenue HC Auckland M1787/81	[1983] NZHC 481; (1983) 6 NZTC 61,695	High Court of New Zealand	New Zealand	13 Dec 1983	NZLII
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		88
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Structure of the Courts	[1989] NZLCR 7		New Zealand	circa 1989	NZLII		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"A Tribute to George Barton"	[2012] VUWLawRw 6	Richardson, Ivor	New Zealand	circa 2012	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII
"International Tax Planning for Individuals and Small Businesses"	[1982] VUWLawRw 2	Prebble, John	New Zealand	circa 1982	NZLII
"The Europa Oil Decision"	[1971] VUWLawRw 14	Ludbrook, L J W	New Zealand	circa 1971	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII		93
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Aspro Ltd v Commissioner of Taxes	[1932] AC 683		United Kingdom	circa 1932	LexisNexis / Westlaw		12
Gas Lighting Improvement Co Ltd v IRC	[1923] UKHL TC_12_503; [1923] AC 723; (1923) 12 Tax Cas 503	House of Lords	United Kingdom	11 May 1923	BAILII		24
Ward & Co v Commissioner of Taxes	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw		47
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921			64
2 DD 178169	2 DD 178169		Australia - New South Wales	circa 1921			5