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Liability for output tax on sale of residential property

New Zealand Taxation Review Authority

New Zealand

9th May, 2008

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(2007) 23 NZTC 13,129	(2007) 23 NZTC 13,129		New Zealand	circa 2007	CCH New Zealand		2
CIR v Carswell Investments Ltd	(2001) 20 NZTC 17,149		New Zealand	circa 2001	CCH New Zealand		3
Commissioner of Inland Revenue v Morris HC Auckland M395/97	[1997] NZHC 1386; [1998] 1 NZLR 344; (1997) 18 NZTC 13,385	High Court of New Zealand	New Zealand	16 Sep 1997	NZLII		7
(1996) 17 NZTC 7,331	(1996) 17 NZTC 7,331		New Zealand	circa 1996	CCH New Zealand		1
CIR v National Distributors Ltd	[1989] 3 NZLR 661; (1989) 11 NZTC 6,346		New Zealand	circa 1989	LexisNexis		14
Commissioner of Inland Revenue v vH Farnsworth Ltd	(1984) 7 TRNZ 77		New Zealand	circa 1984			3

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