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Disputant O v Commissioner of Inland Revenue   flag 

[2015] NZTRA 20
New Zealand Taxation Review Authority
New Zealand
27th November, 2015

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Tannadyce Investments Ltd v Commissioner of Inland Revenue [2011] NZSC 158; [2012] 2 NZLR 153 Supreme Court of New Zealand New Zealand 20 Dec 2011 NZLII flag 124
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2009] 2 NZLR 289 New Zealand circa 2009 LexisNexis flag 25
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
Peterson v Commissioner of Inland Revenue [2005] UKPC 5; [2006] 3 NZLR 433 Privy Council New Zealand circa 2006 BAILII flag 13
Allen v Commissioner of Inland Revenue [2004] NZCA 184; (2004) 21 NZTC 18,718 Court of Appeal of New Zealand New Zealand 12 Aug 2004 NZLII flag 10
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Commissioner of Inland Revenue v Delphi Fishing Co Ltd HC Wellington CIV-2003-485-1142 [2004] NZHC 1698; (2004) 21 NZTC 18,525 High Court of New Zealand New Zealand 29 Feb 2004 NZLII flag 4
Rob Mitchell Builder Ltd (in liquidation) v National Bank of New Zealand Ltd [2003] NZCA 276; (2004) 5 NZCPR 377; (2004) 21 NZTC 18,397 Court of Appeal of New Zealand New Zealand 26 Nov 2003 NZLII flag 7
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
Auckland Harbour Board v Commissioner of Inland Revenue [1999] NZCA 225; (1999) 19 NZTC 15,433 Court of Appeal of New Zealand New Zealand 13 Oct 1999 NZLII flag 4
Tayles v CIR [1982] 2 NZLR 726 New Zealand circa 1982 LexisNexis flag 9
Privy Council in Ashton v Commissioner of Inland Revenue [1975] 2 NZLR 717 New Zealand circa 1975 LexisNexis flag 23
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
226 ALR 643 226 ALR 643 Australia circa 1958 LexisNexis AU flag 5

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