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Re Securitibank Ltd (No 2)   flag  78

[1978] 2 NZLR 136
New Zealand Law Reports
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Bayliss and Secretary, Department of Social Services [2014] AATA 964 Administrative Appeals Tribunal Australia 24 Dec 2014 AustLII flag 1
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 flag 10
Fitzroy Services Pty Ltd v Commissioner of Taxation [2013] FCA 471 Federal Court of Australia Australia - Commonwealth 20 May 2013 AustLII flag 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 flag 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 flag 50
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
Trustee for the Raftland Trust v Commissioner of Taxation [2008] HCATrans 9 High Court of Australia Australia - Commonwealth 30 Jan 2008 AustLII flag
Kindale Consulting Group Pty Ltd v Harrison [2003] WADC 115 District Court of Western Australia Australia - Western Australia 26 May 2003 AustLII flag
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 flag 11
TR 2002/14 - Income tax: taxation of retirement village operators [2002] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/14 - Income tax: taxation of retirement village operators [2002] ATOTR TR2002/14 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Editions Tom Thompson Pty Ltd v Bruce Pilley [1997] FCA 882 Federal Court of Australia Australia - Commonwealth 7 Aug 1997 AustLII flag
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 flag 76
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 flag 54
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 flag 86
Re Taxation Appeals [1991] AATA 162; 22 ATR 3290 Administrative Appeals Tribunal Australia 8 Jul 1991 AustLII flag
Hawkins v Hawkins [2021] NZHC 1440 High Court of New Zealand New Zealand 17 Jun 2021 NZLII flag 1
Chadda v Devadhikar [2020] NZFC 5873 Family Court of New Zealand New Zealand 15 Nov 2020 NZLII flag
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 flag 5
Jackson v Wynyard Group Ltd (in liq) [2018] NZHC 1283 High Court of New Zealand New Zealand 31 May 2018 NZLII flag 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 flag 16
Bennett v Michaels [2016] NZEmpC 137; [2016] ERNZ 247 New Zealand Employment Court New Zealand 28 Oct 2016 NZLII flag 5
Harrison v Wellington City Helicopters Ltd [2016] NZHC 1555 High Court of New Zealand New Zealand 11 Jul 2016 NZLII flag 1
ANZCO Foods Ltd v Commissioner of Inland Revenue [2016] NZHC 1015 High Court of New Zealand New Zealand 18 May 2016 NZLII flag
Q v Chief Executive of the New Zealand Customs Service [2016] NZCAA 1 New Zealand Customs Appeal Authority New Zealand 18 Mar 2016 NZLII flag
R v Singh [2015] NZHC 2369 High Court of New Zealand New Zealand 29 Sep 2015 NZLII flag 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 flag 63
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 flag 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 flag 4
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 flag 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 flag
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 flag
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 flag
D v Commissioner of Inland Revenue [2010] NZTRA 8 New Zealand Taxation Review Authority New Zealand 16 Jun 2010 NZLII flag
Birkinshaw v Tepaki (Wellington) [2009] NZERA 532 New Zealand Employment Relations Authority New Zealand 24 Jul 2009 NZLII flag
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 flag
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 flag
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 flag
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 flag
Isolare v Fetherston HC Ak Civ 2002-404-1791 [2006] NZHC 1048 High Court of New Zealand New Zealand 15 Sep 2006 NZLII flag
Application to restrict discovery against the disputant refused [2006] NZTRA 6 New Zealand Taxation Review Authority New Zealand 1 May 2006 NZLII flag
Official Assignee v Wilson [2006] NZHC 389; [2006] 2 NZLR 841 High Court of New Zealand New Zealand 12 Apr 2006 NZLII flag 5
Police v Alexandra Park Functions Ltd [2005] NZHC 1254; [2005] NZAR 568 High Court of New Zealand New Zealand 25 Feb 2005 NZLII flag 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 flag 43
R v Connolly [2004] NZHC 1226; (2004) 21 NZTC 18,844 High Court of New Zealand New Zealand 22 Oct 2004 NZLII flag 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 flag 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 flag
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 flag
Chen v Attorney-General HC Wellington CIV 2003 485 1797 [2003] NZHC 1210 High Court of New Zealand New Zealand 7 Jan 2003 NZLII flag
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 flag 2
Lowe Walker Paeroa Ltd v Bennett CA154/97 [1998] NZCA 249 Court of Appeal of New Zealand New Zealand 29 Jun 1998 NZLII flag
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 flag 21
Gibson v Winstone Ltd HC Napier CP13/95 [1996] NZHC 1298 High Court of New Zealand New Zealand 18 Oct 1996 NZLII flag
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 flag 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 flag 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 flag
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 flag
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 flag 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 flag
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 flag 6
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 flag
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 flag 1
Commissioner of Inland Revenue v Molloy HC Auckland M292/89 [1990] NZHC 2072 High Court of New Zealand New Zealand 1 Jun 1990 NZLII flag
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 flag
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 flag
Australian Mutual Provident Society v Prisk HC Wellington M34/85 [1986] NZHC 521 High Court of New Zealand New Zealand 26 Mar 1986 NZLII flag

Law Journal Articles Referring to this Case

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

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