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Auckland Harbour Board v Commissioner of Inland Revenue   flag  4

[1999] NZCA 225; (1999) 19 NZTC 15,433
Court of Appeal of New Zealand
New Zealand
13th October, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Disputant O v Commissioner of Inland Revenue [2015] NZTRA 20 New Zealand Taxation Review Authority New Zealand 27 Nov 2015 NZLII flag
Commissioner of Inland Revenue v BNZ Investments Ltd [2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103 Court of Appeal of New Zealand New Zealand 22 May 2001 NZLII flag 43
Colonial Mutual Life Assurance Society Ltd v Commissioner of Inland Revenue CA202/99 [2000] NZCA 417; (2000) 19 NZTC 15,614 Court of Appeal of New Zealand New Zealand 18 May 2000 NZLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Collecting Taxes" [2002] VUWLawRw 32 Harley, Geoff New Zealand circa 2002 NZLII flag

Legislation Cited

Legislation Name Provision
Local Government Act 1974 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
Commissioner of Inland Revenue v Wattie [1999] 1 NZLR 529 New Zealand circa 1999 LexisNexis flag 13
Peters v Davison [1999] NZCA 376; [1999] 2 NZLR 164; (1998) 18 NZTC 14,027 Court of Appeal of New Zealand New Zealand 17 Nov 1998 NZLII flag 80
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96 [1998] NZHC 1211; (1998) 18 NZTC 13,826 High Court of New Zealand New Zealand 29 Jun 1998 NZLII flag 1
Ikea Ltd v Canada [1998] 1 SCR 196 Supreme Court of Canada Canada 12 Feb 1998 Supreme Court of Canada flag 7
New Zealand Apple and Pear Marketing Board v CIR (1998) 18 NZTC 13,618 New Zealand circa 1998 CCH New Zealand flag 1
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Wattie v Commissioner of Inland Revenue (1997) 18 NZTC 13,297 New Zealand circa 1997 CCH New Zealand flag 14
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
Commissioner of Inland Revenue v Dewavrin Segard Ltd CA73/93 [1994] NZCA 214; (1994) 16 NZTC 11,048; (1994) 18 TRNZ 509 Court of Appeal of New Zealand New Zealand 17 Feb 1994 NZLII flag 5
Commissioner of Inland Revenue v Challenge Corporation Ltd (1986) 8 NZTC 5,219 New Zealand circa 1986 CCH New Zealand flag 4
Challenge Corporation Ltd v Commissioner of Inland Revenue [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53
Ashton v Commissioner of Inland Revenue [1975] 2 NZLR 717 New Zealand circa 1975 LexisNexis flag 23
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118
FCT v Newton (1957) 96 CLR 578 Australia - Commonwealth circa 1957 Legal Online / Westlaw flag 11

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