Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd 17

[2016] NZCA 276; [2016] 3 NZLR 303; (2016) 27 NZTC 22-056

Court of Appeal of New Zealand

New Zealand

21st June, 2016

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
McGuire v Commissioner of Inland Revenue	[2024] NZHC 883	High Court of New Zealand	New Zealand	22 Apr 2024	NZLII	1
Woodgate Ltd v Commissioner of Inland Revenue	[2023] NZHC 1132	High Court of New Zealand	New Zealand	12 May 2023	NZLII
Jindal v Liquidation Management Ltd	[2023] NZHC 183	High Court of New Zealand	New Zealand	13 Feb 2023	NZLII	2
Hoeberechts v Commissioner of Inland Revenue	[2023] NZHC 1; (2023) 31 NZTC 26-000	High Court of New Zealand	New Zealand	5 Jan 2023	NZLII	3
Hoeberechts v Commissioner of Inland Revenue	[2022] NZHC 2200; (2022) 30 NZTC 25-021	High Court of New Zealand	New Zealand	31 Aug 2022	NZLII	8
Li v Commissioner of Police	[2022] NZHC 514	High Court of New Zealand	New Zealand	18 Mar 2022	NZLII	3
Disputant v Commissioner of Inland Revenue	[2021] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	26 Mar 2021	NZLII	1
Christensen v Attorney-General	[2020] NZHC 1872	High Court of New Zealand	New Zealand	17 Jul 2020	NZLII	1
Mawhinney v Commissioner of Inland Revenue	[2018] NZHC 2604	High Court of New Zealand	New Zealand	5 Oct 2018	NZLII
Trott v Barnett	[2018] NZHC 1191	High Court of New Zealand	New Zealand	25 May 2018	NZLII
Chamberlain v Minister of Health	[2018] NZCA 8; [2018] 2 NZLR 771	Court of Appeal of New Zealand	New Zealand	7 Feb 2018	NZLII	19
Tamihere v Commissioner of Inland Revenue	[2017] NZHC 3012	High Court of New Zealand	New Zealand	6 Dec 2017	NZLII	1
Tamihere v Commissioner of Inland Revenue	[2017] NZHC 2949; 28 NZTC 23-042	High Court of New Zealand	New Zealand	30 Nov 2017	NZLII	8
Commissioner of Inland Revenue v Cullen	[2017] NZCA 448	Court of Appeal of New Zealand	New Zealand	12 Oct 2017	NZLII
Pretorius v Marra Construction (2004) Ltd	[2016] NZEmpC 95; [2016] ERNZ 591; (2016) 10 NZELC 79-066	New Zealand Employment Court	New Zealand	2 Aug 2016	NZLII	7
Attorney-General v Haronga	[2016] NZCA 626; [2017] 2 NZLR 394	Court of Appeal of New Zealand	New Zealand	19 Dec 2016	NZLII	5

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue"	[2021] VUWLawRw 35	Griffiths, Shelley	New Zealand	circa 2021	NZLII

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
Michael Hill Finance (NZ) Ltd v Commissioner of Inland Revenue	[2015] NZHC 3144; [2016] 2 NZLR 665; (2015) 27 NZTC 22-036	High Court of New Zealand	New Zealand	10 Dec 2015	NZLII	2
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	19
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	124
Queenstown Lakes District Council v Charterhall Trustees Ltd	[2009] NZCA 374; [2009] 3 NZLR 786	Court of Appeal of New Zealand	New Zealand	25 Aug 2009	NZLII	34
Westpac Banking Corporation v The Commissioner of Inland Revenue	[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340	Court of Appeal of New Zealand	New Zealand	20 Feb 2009	NZLII	33
Westpac / ANZ v Commissioner of Inland Revenue	[2008] NZSC 24; [2008] 2 NZLR 709; (2008) 23 NZTC 21,896	Supreme Court of New Zealand	New Zealand	circa 2008	NZLII	19
Westpac Banking Corporation v Commissioner of Inland Revenue HC Auckland CIV 2004-404-006444	[2007] NZHC 1151; (2008) 23 NZTC 21,694	High Court of New Zealand	New Zealand	26 Oct 2007	NZLII	4
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 231; (2007) 23 NZTC 21,366	Court of Appeal of New Zealand	New Zealand	circa 2007	NZLII	19
Russell v Taxation Review Authority	[2003] NZCA 206; (2003) 21 NZTC 18,255	Court of Appeal of New Zealand	New Zealand	27 Aug 2003	NZLII	8
Miller v Commissioner of Inland Revenue	(2003) 21 NZTC 18,243		New Zealand	circa 2003	CCH New Zealand	2
Simunovich Fisheries Ltd v Commissioner of Inland Revenue	[2002] 2 NZLR 516; (2002) 20 NZTC 17,456		New Zealand	circa 2002	LexisNexis	5
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis	21
Auckland Gas Co Ltd v Commissioner of Inland Revenue	[1998] NZCA 301; [1999] 2 NZLR 409; (1999) 19 NZTC 15,027	Court of Appeal of New Zealand	New Zealand	15 Dec 1998	NZLII	30
Reckitt and Colman (New Zealand) Ltd v Taxation Board of Review	[1996] NZLR 1032		New Zealand	circa 1996	LexisNexis	2
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue CA214/95	[1996] NZCA 434; [1996] 2 NZLR 665; (1996) 17 NZTC 12,580	Court of Appeal of New Zealand	New Zealand	13 Jun 1996	NZLII	38
Harley Development Inc v Commissioner of Inland Revenue	[1996] 1 WLR 727		United Kingdom	circa 1996	LexisNexis / Westlaw	37
Miller v Commissioner of Inland Revenue CA158/93	[1995] NZCA 340; [1995] 3 NZLR 664; (1995) 20 TRNZ 97; (1995) 17 NZTC 12,341	Court of Appeal of New Zealand	New Zealand	15 Sep 1995	NZLII	13
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93	[1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII	52
Brierley Investments Ltd v Bouzaid	[1993] NZCA 272; [1993] 3 NZLR 655; 18 TRNZ 1; 15 NZTC 10,212	Court of Appeal of New Zealand	New Zealand	circa 1993	NZLII	30
Inland Revenue Commissioners v Aken	[1990] 1 WLR 1374		United Kingdom	circa 1990	LexisNexis / Westlaw	10
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case)	[1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561		United Kingdom	circa 1989	LexisNexis	280
Pharmaceutical Management Agency Ltd v Roussel Uclaf Australia Pty Ltd	[1988] NZAR 58		New Zealand	circa 1988		2
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII	455
Lemmington Holdings Ltd & Brown v Commissioner of Inland Revenue HC Auckland A 1291/81	[1983] NZHC 77; [1984] 2 NZLR 214; (1983) 6 TRNZ 333; (1983) 6 NZTC 61,576	High Court of New Zealand	New Zealand	9 Aug 1983	NZLII	21
Commissioner of Inland Revenue v Lemmington Holdings Ltd	(1982) 5 NZTC 61,268		New Zealand	circa 1982	CCH New Zealand	8
HTV Ltd v Price Commission	[1976] ICR 170		United Kingdom	circa 1976		77
Reckitt and Colman (New Zealand) Ltd v Taxation Board of Review	[1966] 2 NZLR 1032		New Zealand	circa 1966	LexisNexis	1

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