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Assessments upheld subject to agreed adjustments   flag 

[2007] NZTRA 9
New Zealand Taxation Review Authority
New Zealand
16th July, 2007

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Borlas v CIR (2001) 20 NZTC 17,261 New Zealand circa 2001 CCH New Zealand flag 1
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93 [1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645 Court of Appeal of New Zealand New Zealand 11 May 1994 NZLII flag 52
Dandelion Investments Ltd v Commissioner of Inland Revenue [2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010 Court of Appeal of New Zealand New Zealand 5 Dec 2002 NZLII flag 36
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue HC Auckland M1542/94 [1995] NZHC 915; [1995] 3 NZLR 475; (1995) 19 TRNZ 909; (1995) 17 NZTC 12,253 High Court of New Zealand New Zealand 11 Jul 1995 NZLII flag 5
Hyslop v Commissioner of Inland Revenue [2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031 Court of Appeal of New Zealand New Zealand 1 Mar 2001 NZLII flag 7

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