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Miller v Commissioner of Inland Revenue HC Auckland M103/93    

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Case 1/2017	[2017] NZTRA 1; (2017) 28 NZTC 4-000	New Zealand Taxation Review Authority	New Zealand	24 Feb 2017	NZLII		1
Duncan v Commissioner of Inland Revenue HC Auckland M401/87	[2004] NZHC 1579; (2004) 21 NZTC 18,735	High Court of New Zealand	New Zealand	10 Aug 2004	NZLII		8
Fisk v Turvey	[2023] NZHC 308	High Court of New Zealand	New Zealand	27 Feb 2023	NZLII		1
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
Murray Darnill Ltd v Taxation Review Authority HC Invercargill CP77/91	[1994] NZHC 2122; (1994) 18 TRNZ 701; (1994) 16 NZTC 11,126	High Court of New Zealand	New Zealand	17 Mar 1994	NZLII		1
Teviotdale v Taxation Review Authority HC Rotorua M134/92	[1994] NZHC 2538; (1994) 19 TRNZ 161; (1994) 16 NZTC 11,373	High Court of New Zealand	New Zealand	10 Aug 1994	NZLII
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII		2
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The"	(2001) 9 Waikato Law Review 91	Manyam, Joel	New Zealand	circa 2001	NZLII		1

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Inland Revenue v Lemmington Holdings Ltd	[1982] 1 NZLR 517		New Zealand	circa 1982	LexisNexis		38
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
FCT v S Hoffnung & Co Ltd	[1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310	High Court of Australia	Australia - Commonwealth	1 Nov 1928	AustLII		93
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
Maxwell v Commissioner of Inland Revenue	[1962] NZLR 683		New Zealand	circa 1962	LexisNexis		20
R v Hickman; Ex parte Fox and Clinton	[1945] HCA 53; (1945) 70 CLR 598; 226 CAR 3; (1945) 19 ALJR 246	High Court of Australia	Australia - Commonwealth	30 Aug 1979	AustLII		1058
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
Richardson v Commissioner of Inland Revenue HC Auckland M1159/84	[1986] NZHC 1593; (1986) 9 TRNZ 361; (1986) 8 NZTC 5,109	High Court of New Zealand	New Zealand	6 Mar 1986	NZLII		2
South East Asia Fire Bricks Sdn Bhd v Non-Metallic Mineral Products Manufacturing Employees Union	[1981] AC 363; [1980] 2 All ER 689; [1980] 3 WLR 318		United Kingdom	circa 1980	LexisNexis / Westlaw		58
1 NZLR 326	1 NZLR 326		New Zealand	circa 1980	LexisNexis		7
7 CLR 360	7 CLR 360		Australia - Commonwealth		Legal Online / Westlaw		1