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Shell New Zealand Ltd v Commissioner of Inland Revenue CA294/93 4

[1994] NZCA 460; (1994) 18 TRNZ 94; (1994) 16 NZTC 11,303

Court of Appeal of New Zealand

New Zealand

22nd August, 1994

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
C of IR v New Zealand Refining Co Ltd	[1997] NZCA 332; (1997) 18 NZTC 13,187	Court of Appeal of New Zealand	New Zealand	16 Apr 1997	NZLII		21
Vector Ltd v Commissioner of Inland Revenue	[2014] NZHC 2069; (2014) 26 NZTC 21-096	High Court of New Zealand	New Zealand	29 Aug 2014	NZLII		1
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
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Laidler v Perry	[1966] AC 16		United Kingdom	circa 1966	LexisNexis / Westlaw		15
Vector Ltd v Commissioner of Inland Revenue	[2014] NZHC 2069; (2014) 26 NZTC 21-096	High Court of New Zealand	New Zealand	29 Aug 2014	NZLII		1
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
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII

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