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Assessments upheld subject to agreed adjustments    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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		93
Borlas v CIR	(2001) 20 NZTC 17,261		New Zealand	circa 2001	CCH New Zealand		1
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		36
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		7
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		5
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		52