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Re Securitibank Ltd (No 2)     78

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hawkins v Hawkins	[2021] NZHC 1440	High Court of New Zealand	New Zealand	17 Jun 2021	NZLII		1
Chadda v Devadhikar	[2020] NZFC 5873	Family Court of New Zealand	New Zealand	15 Nov 2020	NZLII
F v Chief Executive of the Ministry of Social Development	[2018] NZHC 1607; [2018] 3 NZLR 260	High Court of New Zealand	New Zealand	2 Jul 2018	NZLII		5
Jackson v Wynyard Group Ltd (in liq)	[2018] NZHC 1283	High Court of New Zealand	New Zealand	31 May 2018	NZLII		4
Commissioner of Inland Revenue v Robertson	[2017] NZHC 31; (2017) 28 NZTC 23-000; (2017) 4 NZTR 27-002	High Court of New Zealand	New Zealand	27 Jan 2017	NZLII		16
Bennett v Michaels	[2016] NZEmpC 137; [2016] ERNZ 247	New Zealand Employment Court	New Zealand	28 Oct 2016	NZLII		5
Harrison v Wellington City Helicopters Ltd	[2016] NZHC 1555	High Court of New Zealand	New Zealand	11 Jul 2016	NZLII		1
ANZCO Foods Ltd v Commissioner of Inland Revenue	[2016] NZHC 1015	High Court of New Zealand	New Zealand	18 May 2016	NZLII
Q v Chief Executive of the New Zealand Customs Service	[2016] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	18 Mar 2016	NZLII
R v Singh	[2015] NZHC 2369	High Court of New Zealand	New Zealand	29 Sep 2015	NZLII		18
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
Bayliss and Secretary, Department of Social Services	[2014] AATA 964	Administrative Appeals Tribunal	Australia	24 Dec 2014	AustLII		1
Rosebud Corporate Trustee Ltd v Bublitz	[2014] NZHC 2018; (2014) 3 NZTR 24-025	High Court of New Zealand	New Zealand	25 Aug 2014	NZLII		5
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Hundy (Liquidator); In the Matter of Enviro Friendly Products Pty Ltd (In Liq)	[2013] FCA 852	Federal Court of Australia	Australia - Commonwealth	20 Aug 2013	AustLII		10
Fitzroy Services Pty Ltd v Commissioner of Taxation	[2013] FCA 471	Federal Court of Australia	Australia - Commonwealth	20 May 2013	AustLII		5
International Litigation Partners Pte Ltd v Chameleon Mining NL (Receivers and Managers Appointed)	[2012] HCATrans 146	High Court of Australia	Australia - Commonwealth	20 Jun 2012	AustLII		1
Re Willmott Forests Ltd (No 2)	[2012] VSC 125; (2012) 88 ACSR 18; (2012) 88 ASCR 18	Supreme Court of Victoria	Australia - Victoria	3 Apr 2012	AustLII		50
Falls Road Properties Ltd v Fletcher HC Auckland CIV-2010-488-000604	[2011] NZHC 1169; (2011) 25 NZTC 20-093	High Court of New Zealand	New Zealand	30 Sep 2011	NZLII		2
Silver Fern Farms Ltd v Southern Deer Corporation Ltd HC Dunedin CIV-2009-412-000319	[2011] NZHC 1592	High Court of New Zealand	New Zealand	5 Aug 2011	NZLII
Sullivan v R J Magness Ltd HC Auckland CIV-2010-404-007663	[2011] NZHC 491	High Court of New Zealand	New Zealand	17 May 2011	NZLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR GSTR2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
McCaw, Forsyth and Independent Trust Co (2006) Ltd as Trustees of the McSyth Head Trust v McCaw HC Auckland CIV 2010-441-342	[2010] NZHC 1654	High Court of New Zealand	New Zealand	7 Sep 2010	NZLII
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
GSTR 2010/D1 - Goods and services tax: interest-free loans received by the developer of a retirement village	[2010] ATODGSTR GSTR2010/D1	Australian Taxation Office	Australia - Commonwealth	9 Jun 2010	AustLII
Birkinshaw v Tepaki (Wellington)	[2009] NZERA 532	New Zealand Employment Relations Authority	New Zealand	24 Jul 2009	NZLII
Gulf Harbour Investments Ltd v Rodney District Council HC Ak Civ 2006-404-005005	[2009] NZHC 65	High Court of New Zealand	New Zealand	5 Feb 2009	NZLII
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Tietjens & Chatfield as Receivers of Lakeland Enterprises Ltd (in rec) and Wyndam Street Properties Ltd (in rec) v Lake Terrace Opportunites Ltd HC ROT CIV 2008-463-000443	[2008] NZHC 2150	High Court of New Zealand	New Zealand	24 Dec 2008	NZLII
SMSFR 2008/D5 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D5	Australian Taxation Office	Australia - Commonwealth	5 Nov 2008	AustLII
Official Assignee v Stanford Trustee Services Ltd and Megan Alison Watts HC Ak Civ 2007-404-000365	[2008] NZHC 371	High Court of New Zealand	New Zealand	20 Mar 2008	NZLII
Trustee for the Raftland Trust v Commissioner of Taxation	[2008] HCATrans 9	High Court of Australia	Australia - Commonwealth	30 Jan 2008	AustLII
Maitai Ltd v Zeneca Investments Ltd HC Ak Civ 2006-404-2809	[2007] NZHC 1284	High Court of New Zealand	New Zealand	20 Nov 2007	NZLII
Isolare v Fetherston HC Ak Civ 2002-404-1791	[2006] NZHC 1048	High Court of New Zealand	New Zealand	15 Sep 2006	NZLII
Application to restrict discovery against the disputant refused	[2006] NZTRA 6	New Zealand Taxation Review Authority	New Zealand	1 May 2006	NZLII
Official Assignee v Wilson	[2006] NZHC 389; [2006] 2 NZLR 841	High Court of New Zealand	New Zealand	12 Apr 2006	NZLII		5
Police v Alexandra Park Functions Ltd	[2005] NZHC 1254; [2005] NZAR 568	High Court of New Zealand	New Zealand	25 Feb 2005	NZLII		1
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
R v Connolly	[2004] NZHC 1226; (2004) 21 NZTC 18,844	High Court of New Zealand	New Zealand	22 Oct 2004	NZLII		6
Taylor v Todd HC Dunedin CIV-2003-412-607	[2004] NZHC 2245; [2004] 3 NZLR 76; (2005) 5 NZCPR 589; (2004) 5 NZ Conv C 193,964	High Court of New Zealand	New Zealand	30 Apr 2004	NZLII		7
Chen v Attorney-General HC Wellington CIV 2003 485 1797	[2004] NZHC 1016	High Court of New Zealand	New Zealand	7 Jan 2004	NZLII
Kindale Consulting Group Pty Ltd v Harrison	[2003] WADC 115	District Court of Western Australia	Australia - Western Australia	26 May 2003	AustLII
Innovations Mail Order Limtied v Betterware International Ltd	[2003] NZIPOTM 10	New Zealand Intellectual Property Office - Trade Marks Decisions	New Zealand	17 Feb 2003	NZLII
Chen v Attorney-General HC Wellington CIV 2003 485 1797	[2003] NZHC 1210	High Court of New Zealand	New Zealand	7 Jan 2003	NZLII
Baxter v Commissioner of Taxation (Cth)	[2002] FCA 1256; 196 ALR 519; 51 ATR 209	Federal Court of Australia	Australia - Commonwealth	11 Oct 2002	AustLII		11
TR 2002/14 - Income tax: taxation of retirement village operators	[2002] ATOTR TR2002/14	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/14 - Income tax: taxation of retirement village operators	[2002] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
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
Lowe Walker Paeroa Ltd v Bennett CA154/97	[1998] NZCA 249	Court of Appeal of New Zealand	New Zealand	29 Jun 1998	NZLII
Editions Tom Thompson Pty Ltd v Bruce Pilley	[1997] FCA 882	Federal Court of Australia	Australia - Commonwealth	7 Aug 1997	AustLII
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
Gibson v Winstone Ltd HC Napier CP13/95	[1996] NZHC 1298	High Court of New Zealand	New Zealand	18 Oct 1996	NZLII
Equiticorp Industries Group Ltd v Hawkins (No 46) HC Auckland CP2455/89	[1995] NZHC 1024; [1996] 2 NZLR 82; (1995) 9 PRNZ 313	High Court of New Zealand	New Zealand	20 Dec 1995	NZLII		17
Fraser v Commissioner of Inland Revenue HC Wellington AP262/91	[1995] NZHC 994; (1995) 20 TRNZ 47; (1995) 17 NZTC 12,356	High Court of New Zealand	New Zealand	1 Sep 1995	NZLII		1
Equiticorp Industries Group Ltd (in statutoruy management) v R (No 35) HC Auckland CP111/94	[1995] NZHC 1023	High Court of New Zealand	New Zealand	22 May 1995	NZLII
J W Hartnell & Co Ltd v Fletcher Construction Co Ltd HC Christchurch M499/94	[1995] NZHC 885	High Court of New Zealand	New Zealand	14 Mar 1995	NZLII
Supercool Refrigeration & Air Conditioning (in receivership and liquidation) v Hoverd Industries Ltd HC Auckland CL3/93	[1994] NZHC 1667; [1994] 3 NZLR 300; (1994) 7 NZCLC 260,560	High Court of New Zealand	New Zealand	8 Jun 1994	NZLII		6
Dow Chemical Overseas Management Co Ltd v Commissioner of Inland Revenue HC Wellington AP148/92	[1994] NZHC 1310; (1994) 18 TRNZ 682; (1994) 16 NZTC 11,143	High Court of New Zealand	New Zealand	10 May 1994	NZLII
Australian Securities Commission v Melbourne Asset Management Nominees Pty Ltd	[1994] FCA 1031; (1994) 49 FCR 334; (1994) 121 ALR 626; (1994) 12 ACLC 364	Federal Court of Australia	Australia - Commonwealth	20 Apr 1994	AustLII		76
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93	[1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099	Court of Appeal of New Zealand	New Zealand	17 Mar 1994	NZLII		6
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
Report of an enquiry into certain arrangements entered into by the Bank of New Zealand in March 1988	[1993] NZSecCom 2		New Zealand	24 May 1993	NZLII
Brick & Pipe Industries Ltd v Occidental Life Nominees Pty Ltd	[1992] VicRp 68; [1992] 2 VR 279; (1991) 6 ACSR 464; (1991) 10 ACLC 253		Australia - Victoria	20 Dec 1991	AustLII		86
Turakina Maori Girls' College Board of Trustees v Commissioner of Inland Revenue HC Wellington AP293/90	[1991] NZHC 3049; (1991) 16 TRNZ 241; (1991) 13 NZTC 8,245	High Court of New Zealand	New Zealand	22 Nov 1991	NZLII		1
Re Taxation Appeals	[1991] AATA 162; 22 ATR 3290	Administrative Appeals Tribunal	Australia	8 Jul 1991	AustLII
Commissioner of Inland Revenue v Molloy HC Auckland M292/89	[1990] NZHC 2072	High Court of New Zealand	New Zealand	1 Jun 1990	NZLII
Epicorp Equities Ltd v Frank Renouf & Co Ltd HC Wellington CP518/88	[1988] NZHC 1212	High Court of New Zealand	New Zealand	27 Oct 1988	NZLII
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
Australian Mutual Provident Society v Prisk HC Wellington M34/85	[1986] NZHC 521	High Court of New Zealand	New Zealand	26 Mar 1986	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Controlling the Trust"	(2011) 12 Otago Law Review 473	Jessica Palmer	New Zealand	circa 2011	NZLII		4
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Collecting Taxes: A Commentary"	[2002] VUWLawRw 31	Prebble, John	New Zealand	circa 2002	NZLII
"Frankenstein Incorporated or Fools' Parliament? Revisiting the Concept of Corporation in Corporate Governance"	(1998) 10 (2) Bond Law Review 142	Farrar, John H	Australia	circa 1998	AustLII
"Captive Insurance Companies: Do They Provide Insurance"	[1996] VUWLawRw 38	McCulloch, Stewart	New Zealand	circa 1996	NZLII
"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages"	[1991] RevenueLawJl 3	Dirkis, Michael J	Australia	circa 1991	AustLII
"Fiscal Nullity"	(1989) 6 (2) Auckland University Law Review 155	Ohms, Chris	New Zealand	circa 1989	NZLII