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Hadlee v Commissioner of Inland Revenue   flag  32

[1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721
Court of Appeal of New Zealand
New Zealand
31st May, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bary v Bary [2024] NZHC 711 High Court of New Zealand New Zealand 3 Apr 2024 NZLII flag 2
Winland Finance Ltd v Gain Hero Finance Ltd [2022] HKCFA 3; (2022) 25 HKCFAR 17; [2022] 2 HKC 536 Hong Kong Court of Final Appeal Hong Kong 11 Feb 2022 HKLII flag
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2021] NZSCTrans 7 New Zealand 8 Jun 2021 NZLII flag
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
[2019] Hkcfi 518 (21 March 2019) [2019] HKCFI 518 Hong Kong Court of First Instance Hong Kong 21 Mar 2019 HKLII flag
[2019] Hkcfi 3343 (21 March 2019) [2019] HKCFI 3343 Hong Kong Court of First Instance Hong Kong 21 Mar 2019 HKLII flag
[2019] Hkcfi 3349 (21 March 2019) [2019] HKCFI 3349 Hong Kong Court of First Instance Hong Kong 21 Mar 2019 HKLII flag
Winland Finance Ltd v Gain Hero Finance Ltd [2019] HKCFI 771 Hong Kong Court of First Instance Hong Kong 21 Mar 2019 HKLII flag 5
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 flag 2
Penny v Commissioner of Inland Revenue [2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014 Supreme Court of New Zealand New Zealand 24 Aug 2011 NZLII flag 37
Russell v Commissioner of Inland Revenue [2010] NZHC 1707; (2010) 24 NZTC 24,463 High Court of New Zealand New Zealand 3 Sep 2010 NZLII flag 15
Commissioner of Inland Revenue v Penny [2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287 Court of Appeal of New Zealand New Zealand 4 Jun 2010 NZLII flag 7
Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46; (2010) 183 FCR 420; (2010) 75 ATR 806; [2010] ATC 20-182 Federal Court of Australia Australia - Commonwealth 24 May 2010 AustLII flag 7
Rose v Rose [2009] NZSC 46; [2009] 3 NZLR 1; [2009] NZFLR 814; (2009) 27 FRNZ 656 Supreme Court of New Zealand New Zealand 19 May 2009 NZLII flag 27
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 flag 153
Tax avoidance agreement, partnership income, residency, shortfall penalties [2008] NZTRA 10 New Zealand Taxation Review Authority New Zealand 24 Nov 2008 NZLII flag
G v Accident Compensation Corporation [2006] NZACC 151 New Zealand Accident Compensation Appeals New Zealand 20 Jun 2006 NZLII flag
Collie v Accident Compensation Corporation [2005] NZACC 134 New Zealand Accident Compensation Appeals New Zealand 28 Apr 2005 NZLII flag 1
Rockx v Accident Compensation Corporation [2005] NZACC 43 New Zealand Accident Compensation Appeals New Zealand 14 Feb 2005 NZLII flag 2
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
Caverhill v Accident Rehabilitation & Compensation Insurance Corporation HC Rotorua AP93/97 [1998] NZHC 1309 High Court of New Zealand New Zealand 2 Oct 1998 NZLII flag
Case T4 v Commissioner of Inland Revenue [1996] NZTRA 59; (1997) 18 NZTC 8,021 New Zealand Taxation Review Authority New Zealand 17 Dec 1996 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
Nosic v Zurich Australian Life Insurance [1995] QCA 519 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Nov 1995 AustLII flag
Commissioner of Inland Revenue v Backhouse HC Hamilton M280/94 [1994] NZHC 1088; (1994) 19 TRNZ 191; (1994) 16 NZTC 11,397 High Court of New Zealand New Zealand 26 Oct 1994 NZLII flag
Commissioner of Inland Revenue v Alcan New Zealand Ltd CA150/93 [1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715 Court of Appeal of New Zealand New Zealand 31 May 1994 NZLII flag 51
Hamilton City Council v Waikato Electricity Authority HC Hamilton CP21/93 [1993] NZHC 1597 High Court of New Zealand New Zealand 7 Jul 1993 NZLII flag
M v Police HC Christchurch AP294/92 [1992] NZHC 1915 High Court of New Zealand New Zealand 4 Nov 1992 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Future Property and the Torrens System" (2017) 22 Deakin Law Review 1 Anderson, Glen Australia circa 2017 AustLII flag
"What Makes a 'Leading' Case" [2010] VUWLawRw 19 Richardson, Rt Hon Ivor New Zealand circa 2010 NZLII flag
"Tax Sputniks" (2000) 23 University of New South Wales Law Journal 275 Burgess, Philip Australia circa 2000 AustLII flag
"The Spin of a Coin - in Search of a Workable GAAR" (2000) 3 (3) Journal of Australian Taxation 232 Dabner, Justin Australia circa 2000 AustLII flag

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