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Commissioner of Inland Revenue v Peterson   flag  5

[2003] NZCA 27; [2003] 2 NZLR 77; (2003) 21 NZTC 18,060
Court of Appeal of New Zealand
New Zealand
19th February, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145 [2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099 High Court of New Zealand New Zealand 12 Dec 2011 NZLII flag 2
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 153
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 flag 43
B v Commissioner of Inland Revenue HC Auckland CIV-2003-404-2962 [2003] NZHC 1091; [2004] 2 NZLR 86; (2004) 21 NZTC 18,404 High Court of New Zealand New Zealand 18 Nov 2003 NZLII flag 3
Erris Promotions Ltd v Commissioner of Inland Revenue [2003] NZHC 1350; [2004] 1 NZLR 811; (2003) 21 NZTC 18,330 High Court of New Zealand New Zealand 14 Nov 2003 NZLII flag 11

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
Europa Oil (NZ) Ltd v CIR [1976] 1 NZLR 546 New Zealand circa 1976 LexisNexis flag 27
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92

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