Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue 1

[2018] NZHC 2860

High Court of New Zealand

New Zealand

5th November, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
DLC v Commissioner of Inland Revenue	[2019] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	27 Sep 2019	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
"The Calculation of Interest"	(2014) 20 New Zealand Journal of Taxation Law and Policy 231	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2014		1
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
Commissioner for the South African Revenue Service v Labat Africa Ltd	(2013) 2 SA 33		South Africa	circa 2013	LexisNexis	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	37
"Tax Avoidance, the Rule of Law and the New Zealand Supreme Court"	[2011] New Zealand Law Review 35	New Zealand Law Review	New Zealand	circa 2011	HeinOnline / Informit / LexisNexis	2
"Line in the Sand of the Debt/Derivative Desert: The Tax Treatment of Optional Convertible Notes"	(2011) 17 New Zealand Journal of Taxation Law and Policy 209	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2011		1
Westpac Banking Corporation v Commissioner of Inland Revenue	[2009] NZHC 1388; (2009) 24 NZTC 23,834	High Court of New Zealand	New Zealand	7 Oct 2009	NZLII	8
BNZ Investments Ltd v Commissioner of Inland Revenue	[2009] NZHC 822; (2009) 24 NZTC 23,582	High Court of New Zealand	New Zealand	15 Jul 2009	NZLII	7
Westpac Banking Corporation v Commissioner of Inland Revenue	(2009) 23 NZTC 23,834		New Zealand	circa 2009	CCH New Zealand	1
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	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	32
Case Y17	(2008) 23 NZTC 13,171		New Zealand	circa 2008	CCH New Zealand	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	57
Peterson v Commissioner of Inland Revenue	[2005] UKPC 5; [2006] 3 NZLR 433	Privy Council	New Zealand	circa 2006	BAILII	13
Haematite Pty Ltd v Ristevski	[2002] FCA 408; 189 ALR 685; 68 ALD 334	Federal Court of Australia	Australia - Commonwealth	9 Apr 2002	AustLII	8
Pilmer v The Duke Group Ltd (in liq)	[2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27	High Court of Australia	Australia - Commonwealth	31 May 2001	AustLII	487
[2001] 3 NZLR 289	[2001] 3 NZLR 289; [2001] NZTC 17,008		New Zealand	circa 2001	LexisNexis	17
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII	30
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd	[1995] 3 NZLR 513		New Zealand	circa 1995	LexisNexis	9
King Rentals Ltd v R	(1995) 50 DTC 1132		Canada	circa 1995		1
Challenge Corporation Ltd v Commissioner of Inland Revenue	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis	53
Stanton (Inspector of Taxes) v Drayton Commercial Investment Co Ltd	[1983] 1 AC 501		United Kingdom	circa 1983	LexisNexis / Westlaw	8
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII	346
Ord Forrest Pty Ltd v FCT	[1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66	High Court of Australia	Australia - Commonwealth	7 Mar 1974	AustLII	95
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	22
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	118
Craddock v Zevo Finance Co Ltd	(1946) 1 All ER 523; (1946) 27 Tax Cas 267; (1946) 174 LT 385		United Kingdom	circa 1946	LexisNexis	14
Craddock v Zero Finance Co Ltd	[1944] 1 All ER 566		United Kingdom	circa 1944	LexisNexis	8
Osborne v Steel Barrel Co Ltd	[1942] 1 All ER 634; 24 Tax Cas 293		United Kingdom	circa 1942	LexisNexis	18
Lowry v Consolidated African Selection Trust Ltd	[1940] AC 648; [1940] 2 All ER 545; 56 TLR 735		United Kingdom	circa 1940	LexisNexis / Westlaw	18
318 NZLR 736	318 NZLR 736		New Zealand	circa 1958	LexisNexis	1

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