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Liability for output tax on sale of residential property   flag 

[2008] NZTRA 6
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
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 flag 7
CIR v National Distributors Ltd [1989] 3 NZLR 661; (1989) 11 NZTC 6,346 New Zealand circa 1989 LexisNexis flag 14
Commissioner of Inland Revenue v vH Farnsworth Ltd (1984) 7 TRNZ 77 New Zealand circa 1984 flag 3
(1996) 17 NZTC 7,331 (1996) 17 NZTC 7,331 New Zealand circa 1996 CCH New Zealand flag 1
(2007) 23 NZTC 13,129 (2007) 23 NZTC 13,129 New Zealand circa 2007 CCH New Zealand flag 2
CIR v Carswell Investments Ltd (2001) 20 NZTC 17,149 New Zealand circa 2001 CCH New Zealand flag 3

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