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Miller v Commissioner of Inland Revenue HC Auckland M103/93

[1993] NZHC 2951; (1993) 17 TRNZ 934; (1993) 15 NZTC 10,187

High Court of New Zealand

New Zealand

10th June, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Fisk v Turvey	[2023] NZHC 308	High Court of New Zealand	New Zealand	27 Feb 2023	NZLII		1
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII		2
Case 1/2017	[2017] NZTRA 1; (2017) 28 NZTC 4-000	New Zealand Taxation Review Authority	New Zealand	24 Feb 2017	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
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
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
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
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

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

Legislation Name	Provision
Constitution
Income Tax Assessment Act 1936 (Cth)
Judiciary Act 1903 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Fisk v Turvey	[2023] NZHC 308	High Court of New Zealand	New Zealand	27 Feb 2023	NZLII		1
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII		2
Case 1/2017	[2017] NZTRA 1; (2017) 28 NZTC 4-000	New Zealand Taxation Review Authority	New Zealand	24 Feb 2017	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
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
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
"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
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
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
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
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

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