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Disputants held to have no purpose or intention of selling or disposing of farmland when acquired   flag 

[2007] NZTRA 1
New Zealand Taxation Review Authority
New Zealand
26th January, 2007

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Hadlee v CIR [1993] 3 NZLR 517 New Zealand circa 1993 LexisNexis flag 1
Jurgens & Doyle v CIR (1990) 12 NZTC 7,074 New Zealand circa 1990 CCH New Zealand flag 5
Beetham v CIR [1973] 1 NZLR 575 New Zealand circa 1973 LexisNexis flag 4
Williams Property Developments Ltd v CIR (1980) 4 NZTC 61,537 New Zealand circa 1980 CCH New Zealand flag 4
Plimmer v CIR [1958] NZLR 147 New Zealand circa 1958 LexisNexis flag 16
CIR v National Distributors Ltd [1989] 3 NZLR 661; (1989) 11 NZTC 6,346 New Zealand circa 1989 LexisNexis flag 14
Anzamco Ltd (in liquidation) v Commissioner of Inland Revenue (1983) 6 NZTC 61,522 New Zealand circa 1983 CCH New Zealand flag 5

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