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Disputant v v Commissioner of Inland Revenue   flag 

[2013] NZTRA 9
New Zealand Taxation Review Authority
New Zealand
6th November, 2013

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HC Services Ltd v CIR [2013] NZTRA 09 New Zealand Taxation Review Authority New Zealand circa 2013 NZLII flag 2
Disputant v v Commissioner of Inland Revenue [2012] NZTRA 8 New Zealand Taxation Review Authority New Zealand 11 Sep 2012 NZLII flag 1
Russell v Commissioner of Inland Revenue [2012] NZCA 128; (2012) 25 NZTC 20-120 Court of Appeal of New Zealand New Zealand 3 Apr 2012 NZLII flag 15
(2012) 25 NZTC 15,824 (2012) 25 NZTC 15,824 New Zealand circa 2012 CCH New Zealand flag 1
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
Commissioner of Inland Revenue v BNZ Investments Ltd [2009] NZCA 47; (2009) 19 PRNZ 553; (2009) 24 NZTC 23,387 Court of Appeal of New Zealand New Zealand 4 Mar 2009 NZLII flag 28
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
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
Wensemius and Commissioner of Taxation [2007] AATA 1006; (2007) 66 ATR 144 Administrative Appeals Tribunal Australia 11 Jan 2007 AustLII flag 4
Peterson v C of IR (2005) 22 NZTC 19,098; [2006] 3 NZLR 433 New Zealand circa 2006 CCH New Zealand flag 8
Gartner v Carter [2004] FCA 258 Federal Court of Australia Australia - Commonwealth 17 Mar 2004 AustLII flag 23
Kajewski v FCT [2003] FC 258 Federal Court of Canada Canada circa 2003 CanLII flag 1
Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577; (2002) 51 ATR 629 Federal Court of Australia Australia - Commonwealth 17 Dec 2002 AustLII flag 34
Commissioner of Inland Revenue v BNZ Investments Ltd [2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103 Court of Appeal of New Zealand New Zealand 22 May 2001 NZLII flag 43
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93 [1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099 Court of Appeal of New Zealand New Zealand 17 Mar 1994 NZLII flag 6
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84 [1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082 High Court of New Zealand New Zealand 24 May 1985 NZLII flag 10
Heather v P-E Consulting Group Ltd [1973] Ch 189 Court of Chancery United Kingdom circa 1973 LexisNexis / Westlaw flag 11
Elmiger v Commissioner of Inland Revenue [1966] NZLR 683 New Zealand circa 1966 LexisNexis flag 20
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Wright, Stephenson and Co, Ltd v Commissioner of Taxes [1921] GLR 490 circa 1921 1

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