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Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93     52

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
Accent Management Ltd v Commissioner of Inland Revenue	[2010] NZHC 305; (2010) 24 NZTC 24,126	High Court of New Zealand	New Zealand	12 Mar 2010	NZLII		14
Allen v Commissioner of Inland Revenue	[2004] NZCA 184; (2004) 21 NZTC 18,718	Court of Appeal of New Zealand	New Zealand	12 Aug 2004	NZLII		10
An Airline v Chief Executive of the New Zealand Customs Service	[2014] NZCAA 9	New Zealand Customs Appeal Authority	New Zealand	18 Feb 2014	NZLII		1
Assessments upheld subject to agreed adjustments	[2007] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	16 Jul 2007	NZLII
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
BNZ Finance Ltd v Holland CA269/96	[1997] NZCA 305	Court of Appeal of New Zealand	New Zealand	10 Apr 1997	NZLII
BNZ Investments Ltd v Holland CA91/97	[1997] NZCA 306	Court of Appeal of New Zealand	New Zealand	31 Jul 1997	NZLII
Canray International Ltd v Commissioner of Inland Revenue	[2012] HKCFI 802; [2012] 4 HKLRD 792	Hong Kong Court of First Instance	Hong Kong	18 May 2012	HKLII		5
Commissioner of Inland Revenue v Chesterfields Preschools Ltd	[2015] NZHC 2440; (2015) 27 NZTC 22-029	High Court of New Zealand	New Zealand	6 Oct 2015	NZLII		10
Commissioner of Inland Revenue v CIT Holdings Ltd	[2015] NZHC 3207	High Court of New Zealand	New Zealand	16 Dec 2015	NZLII		1
Commissioner of Inland Revenue v McIlraith HC Hamilton M162/02	[2003] NZHC 1241; (2003) 21 NZTC 18,112	High Court of New Zealand	New Zealand	19 Feb 2003	NZLII		11
Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd	[2016] NZCA 276; [2016] 3 NZLR 303; (2016) 27 NZTC 22-056	Court of Appeal of New Zealand	New Zealand	21 Jun 2016	NZLII		17
Commissioner of Inland Revenue v New Zealand Wool Board	[1999] NZCA 253	Court of Appeal of New Zealand	New Zealand	2 Nov 1999	NZLII
Commissioner of Inland Revenue v Queen City Property Group Ltd HC Auckland CIV 2004-404-3896	[2005] NZHC 1848; (2005) 22 NZTC 19,154	High Court of New Zealand	New Zealand	30 Mar 2005	NZLII
Commissioner of Inland Revenue v Zentrum Holdings Ltd	[2005] NZHC 490; [2006] 1 NZLR 710; (2005) 22 NZTC 19,510	High Court of New Zealand	New Zealand	16 Sep 2005	NZLII		2
Crocombe v Stoddart - Judgment 1	[2012] CKHC 49	High Court of the Cook Islands	Cook Islands	3 Aug 2012	PacLII
Dandelion Investments Ltd v Commissioner of Inland Revenue	[2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010	Court of Appeal of New Zealand	New Zealand	5 Dec 2002	NZLII		36
Drummond v Commissioner of Inland Revenue	[2012] NZHC 2028; (2012) 25 NZTC 20-141	High Court of New Zealand	New Zealand	13 Aug 2012	NZLII		1
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
FB Duvall Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-1193	[2010] NZHC 281; (2010) 24 NZTC 24,053	High Court of New Zealand	New Zealand	25 Feb 2010	NZLII		5
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue	[1998] UKPC 42; [1998] BTC 448	Privy Council	United Kingdom	29 Oct 1998	BAILII
Hardie v Commissioner of Inland Revenue	[2011] NZCA 492; (2011) 25 NZTC 20-081	Court of Appeal of New Zealand	New Zealand	28 Sep 2011	NZLII
Hoeberechts v Commissioner of Inland Revenue	[2022] NZHC 2200; (2022) 30 NZTC 25-021	High Court of New Zealand	New Zealand	31 Aug 2022	NZLII		8
Hoeberechts v Commissioner of Inland Revenue	[2023] NZHC 1; (2023) 31 NZTC 26-000	High Court of New Zealand	New Zealand	5 Jan 2023	NZLII		3
Hyslop v Commissioner of Inland Revenue	[2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031	Court of Appeal of New Zealand	New Zealand	1 Mar 2001	NZLII		7
J D And C E Henson Partnership & others v Commissioner of Inland Revenue	[2009] NZCA 423; (2009) 24 NZTC 23,802	Court of Appeal of New Zealand	New Zealand	22 Sep 2009	NZLII		2
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
Li v Commissioner of Police	[2022] NZHC 514	High Court of New Zealand	New Zealand	18 Mar 2022	NZLII		3
McIlraith v Commissioner of Inland Revenue	[2009] NZCA 45	Court of Appeal of New Zealand	New Zealand	2 Mar 2009	NZLII
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
Musuku v Commissioner of Inland Revenue	[2016] NZHC 934; (2016) 27 NZTC 22-052	High Court of New Zealand	New Zealand	10 May 2016	NZLII		4
NZ Wool Board v Commissioner of Inland Revenue CA241/96	[1996] NZCA 479; [1997] 2 NZLR 6; (1997) 18 NZTC 13,113	Court of Appeal of New Zealand	New Zealand	6 Dec 1996	NZLII		8
O'Neil v Commissioner of Inland Revenue	[2001] UKPC 17; [2001] 1 WLR 1212	Privy Council	United Kingdom	10 Apr 2001	BAILII		10
Objector Co C v Commissioner of Inland Revenue	[2012] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	10 Aug 2012	NZLII
Paul Finance Ltd v Commissioner of Inland Revenue HC Auckland CP151/94	[1994] NZHC 2308	High Court of New Zealand	New Zealand	14 Jun 1994	NZLII
Port Chalmers Waterfront Workers' Union v Commissioner of Inland Revenue HC Wellington AP59/90	[1994] NZHC 2354; (1994) 19 TRNZ 259; (1995) 17 NZTC 12,059	High Court of New Zealand	New Zealand	23 Nov 1994	NZLII		1
Russell v Taxation Review Authority	[2003] NZCA 206; (2003) 21 NZTC 18,255	Court of Appeal of New Zealand	New Zealand	27 Aug 2003	NZLII		8
Sherwin Chan & Walshe Ltd (in liq) v Jones	[2012] NZCA 474; [2013] 1 NZLR 166; (2012) 25 NZTC 20-146	Court of Appeal of New Zealand	New Zealand	15 Oct 2012	NZLII		4
Sigma Agencies Ltd v Collector of Customs (Northland Region) HC Auckland HC80/95	[1996] NZHC 1951; [1997] 1 NZLR 4671996	High Court of New Zealand	New Zealand	19 Sep 1996	NZLII
Skinner v R	[2016] NZSCTrans 9		New Zealand	9 Jun 2016	NZLII
Smith v Chief Executive of the Department of Corrections	[2019] NZHC 2472	High Court of New Zealand	New Zealand	30 Sep 2019	NZLII		3
South Seas Tuna Corporation Ltd v Palaso	[2019] PGSC 3	Supreme Court of Papua New Guinea	Papua New Guinea	14 Feb 2019	PacLII		1
T D Haulage Ltd v Land Transport Safety HC Ham Civ 2006-419-001312	[2008] NZHC 1945	High Court of New Zealand	New Zealand	8 Dec 2008	NZLII
Tannadyce Investments Ltd v Commissioner of Inland Revenue	[2011] NZSC 158; [2012] 2 NZLR 153	Supreme Court of New Zealand	New Zealand	20 Dec 2011	NZLII		124
Tannadyce v CIR	[2011] NZSCTrans 22		New Zealand	25 Aug 2011	NZLII
Webster Group of Objectors v Commissioner of Inland Revenue	[2015] NZHC 1532	High Court of New Zealand	New Zealand	3 Jul 2015	NZLII		1
Westpac Banking Corporation v The Commissioner of Inland Revenue	[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340	Court of Appeal of New Zealand	New Zealand	20 Feb 2009	NZLII		33
Wilson v Commissioner of Inland Revenue HC Wellington CP83/94	[1994] NZHC 1544; (1994) 19 TRNZ 467; (1995) 17 NZTC 12,047	High Court of New Zealand	New Zealand	22 Dec 1994	NZLII		2
[2012] Hkcfi 482 (18 May 2012)	[2012] HKCFI 482	Hong Kong Court of First Instance	Hong Kong	18 May 2012	HKLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue"	[2021] VUWLawRw 35	Griffiths, Shelley	New Zealand	circa 2021	NZLII
"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