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Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145   flag  2

[2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099
High Court of New Zealand
New Zealand
12th December, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Tale Holdings Ltd v Commissioner of Inland Revenue [2016] NZHC 763 High Court of New Zealand New Zealand 22 Apr 2016 NZLII flag
Alesco New Zealand Ltd v Commissioner of Inland Revenue [2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003 Court of Appeal of New Zealand New Zealand 5 Mar 2013 NZLII flag 19

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Amendment Act 1987 (Cth) s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Alesco New Zealand Ltd v Commissioner of Inland Revenue [2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003 Court of Appeal of New Zealand New Zealand 5 Mar 2013 NZLII flag 19
Penny v Commissioner of Inland Revenue [2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014 Supreme Court of New Zealand New Zealand 24 Aug 2011 NZLII flag 37
Ben Nevis v CIR Partial recall [2009] NZSC 40; [2009] 2 NZLR 358; (2009) 24 NZTC 23,503 Supreme Court of New Zealand New Zealand 13 May 2009 NZLII flag 12
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 153
Glenharrow Holdings Ltd v CIR [2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 32
Z v Dental Complaints Assessment Committee [2008] NZSC 55; [2009] 1 NZLR 1; [2009] NZLRSC 1 Supreme Court of New Zealand New Zealand 25 Jul 2008 NZLII flag 1372
"Tax Penalties" [2008] New Zealand Law Journal 223 New Zealand Law Journal New Zealand circa 2008 flag 2
Accent Management Ltd v Commissioner of Inland Revenue [2007] NZCA 230; (2007) 23 NZTC 21,323 Court of Appeal of New Zealand New Zealand 11 Jun 2007 NZLII flag 57
Peterson v Commissioner of Inland Revenue [2006] 3 NZLR 433; [2005] UKPC 5 New Zealand circa 2006 LexisNexis flag 16
Commissioner of Inland Revenue v Peterson [2003] NZCA 27; [2003] 2 NZLR 77; (2003) 21 NZTC 18,060 Court of Appeal of New Zealand New Zealand 19 Feb 2003 NZLII flag 5
Miller v Commissioner of Inland Revenue [2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826 Court of Appeal of New Zealand New Zealand 19 Aug 2002 NZLII flag 56
[2001] 3 NZLR 289 [2001] 3 NZLR 289; [2001] NZTC 17,008 New Zealand circa 2001 LexisNexis flag 17
Miller v Commissioner of Inland Revenue [1999] 1 NZLR 275 New Zealand circa 1999 LexisNexis flag 21
Miller v Commissioner of Inland Revenue [1996] NZHC 1625; (1997) 18 NZTC 13,001 High Court of New Zealand New Zealand 8 Nov 1996 NZLII flag 21
Commissioner of Inland Revenue v Dewavrin Segard Ltd CA73/93 [1994] NZCA 214; (1994) 16 NZTC 11,048; (1994) 18 TRNZ 509 Court of Appeal of New Zealand New Zealand 17 Feb 1994 NZLII flag 5
Hadlee v Commissioner of Inland Revenue [1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721 Court of Appeal of New Zealand New Zealand 31 May 1991 NZLII flag 32
Challenge Corporation Ltd v CIR [1986] 2 NZLR 555 New Zealand circa 1986 LexisNexis flag 4
Challenge Corporation Ltd v Commissioner of Inland Revenue [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53
Europa Oil (NZ) Ltd v Commissioner of Inland Revenue [1976] 1 NZLR 546 New Zealand circa 1976 LexisNexis flag 27
Mangin v Commissioner of Inland Revenue [1971] NZLR 591 New Zealand circa 1971 LexisNexis flag 39
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd [1970] UKPC 25; [1971] NZLR 641; [1970] TR 261 Privy Council New Zealand 21 Oct 1970 BAILII flag 22
2 NZLR 513 2 NZLR 513 New Zealand circa 2013 LexisNexis flag 12
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118

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