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Belton v Commissioner of Inland Revenue HC Auckland M412/97   flag  4

[1997] NZHC 1241; (1997) 18 NZTC 13,403
High Court of New Zealand
New Zealand
23rd September, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cockburn v CS Development [2010] NZCA 373; (2010) 24 NZTC 24,431 Court of Appeal of New Zealand New Zealand 16 Aug 2010 NZLII flag 20
GSTR 2002/5 - Goods and services tax: when is a 'supply of a going concern' GST-free? [2002] ATOGSTR 5 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
GSTR 2002/5 - Goods and services tax: when is a 'supply of a going concern' GST-free? [2002] ATOGSTR GSTR2002/5 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
GSTR 2001/D2 - Goods and Services Tax: when is a 'supply of a going concern' GST-free? [2001] ATODGSTR GSTR2001/D2 Australian Taxation Office Australia - Commonwealth 28 Feb 2001 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Barratt v CIR 17 NZTC 12,372 New Zealand circa 1995 CCH New Zealand flag 1
Allen Yacht Charters Ltd v Commissioner of Inland Revenue HC Auckland M118/94 [1994] NZHC 1235; (1994) 16 NZTC 11,270; (1994) 18 TRNZ 833 High Court of New Zealand New Zealand 13 Jul 1994 NZLII flag 6
(1992) 14 NZTC 4,504 (1992) 14 NZTC 4,504 New Zealand circa 1992 CCH New Zealand flag 1
(1990) 12 NZTC 2,556 (1990) 12 NZTC 2,556 New Zealand circa 1990 CCH New Zealand flag 7
Variety Leisure Corporation v District Commissioner of Inland Revenue HC Christchurch CP550/88 [1988] NZHC 2334; (1988) 12 TRNZ 246; (1988) 10 NZTC 5,255 High Court of New Zealand New Zealand 6 Oct 1988 NZLII flag 5

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