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Miller v Commissioner of Inland Revenue HC Auckland M103/93

[1993] NZHC 2951; (1993) 17 TRNZ 934; (1993) 15 NZTC 10,187

High Court of New Zealand

New Zealand

10th June, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Duncan v Commissioner of Inland Revenue HC Auckland M401/87	[2004] NZHC 1579; (2004) 21 NZTC 18,735	High Court of New Zealand	New Zealand	10 Aug 2004	NZLII		8
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII		2
Michael Hill Finance (NZ) Ltd v Commissioner of Inland Revenue	[2015] NZHC 3144; [2016] 2 NZLR 665; (2015) 27 NZTC 22-036	High Court of New Zealand	New Zealand	10 Dec 2015	NZLII		2
Fisk v Turvey	[2023] NZHC 308	High Court of New Zealand	New Zealand	27 Feb 2023	NZLII		1
Case 1/2017	[2017] NZTRA 1; (2017) 28 NZTC 4-000	New Zealand Taxation Review Authority	New Zealand	24 Feb 2017	NZLII		1
Murray Darnill Ltd v Taxation Review Authority HC Invercargill CP77/91	[1994] NZHC 2122; (1994) 18 TRNZ 701; (1994) 16 NZTC 11,126	High Court of New Zealand	New Zealand	17 Mar 1994	NZLII		1
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Teviotdale v Taxation Review Authority HC Rotorua M134/92	[1994] NZHC 2538; (1994) 19 TRNZ 161; (1994) 16 NZTC 11,373	High Court of New Zealand	New Zealand	10 Aug 1994	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The"	(2001) 9 Waikato Law Review 91	Manyam, Joel	New Zealand	circa 2001	NZLII		1

Legislation Cited

Legislation Name	Provision
Constitution
Income Tax Assessment Act 1936 (Cth)
Judiciary Act 1903 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
1 NZLR 326	1 NZLR 326		New Zealand		LexisNexis		7
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII		2
Michael Hill Finance (NZ) Ltd v Commissioner of Inland Revenue	[2015] NZHC 3144; [2016] 2 NZLR 665; (2015) 27 NZTC 22-036	High Court of New Zealand	New Zealand	10 Dec 2015	NZLII		2
Richardson v Commissioner of Inland Revenue HC Auckland M1159/84	[1986] NZHC 1593; (1986) 9 TRNZ 361; (1986) 8 NZTC 5,109	High Court of New Zealand	New Zealand	6 Mar 1986	NZLII		2
Fisk v Turvey	[2023] NZHC 308	High Court of New Zealand	New Zealand	27 Feb 2023	NZLII		1
Case 1/2017	[2017] NZTRA 1; (2017) 28 NZTC 4-000	New Zealand Taxation Review Authority	New Zealand	24 Feb 2017	NZLII		1
"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The"	(2001) 9 Waikato Law Review 91	Manyam, Joel	New Zealand	circa 2001	NZLII		1
Murray Darnill Ltd v Taxation Review Authority HC Invercargill CP77/91	[1994] NZHC 2122; (1994) 18 TRNZ 701; (1994) 16 NZTC 11,126	High Court of New Zealand	New Zealand	17 Mar 1994	NZLII		1
7 CLR 360	7 CLR 360		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		1
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Teviotdale v Taxation Review Authority HC Rotorua M134/92	[1994] NZHC 2538; (1994) 19 TRNZ 161; (1994) 16 NZTC 11,373	High Court of New Zealand	New Zealand	10 Aug 1994	NZLII

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