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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
Employed Accountant and Commissioner of Taxation	[2012] AATA 770	Administrative Appeals Tribunal	Australia	6 Nov 2012	AustLII
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
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
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 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
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

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
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	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
"International Tax Planning for Individuals and Small Businesses"	[1982] VUWLawRw 2	Prebble, John	New Zealand	circa 1982	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
"The Europa Oil Decision"	[1971] VUWLawRw 14	Ludbrook, L J W	New Zealand	circa 1971	NZLII
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
2 DD 178169	2 DD 178169		Australia - New South Wales	circa 2002			5
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