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Wilson & Horton Ltd v C of IR   flag  10

(1995) 17 NZTC 12,325
New Zealand Tax Cases
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Contract Pacific Ltd v Commissioner of Inland Revenue [2010] NZSCTrans 23 New Zealand 3 Aug 2010 NZLII flag
GSTR 2005/D9 - Goods and services tax: insurance settlements and entitlement to input tax credits [2005] ATODGSTR GSTR2005/D9 Australian Taxation Office Australia - Commonwealth 21 Dec 2005 AustLII flag
GSTR 2005/D8 - Goods and services tax: making supplies and analysing multi-party arrangements [2005] ATODGSTR GSTR2005/D8 Australian Taxation Office Australia - Commonwealth 21 Dec 2005 AustLII flag
GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATOGSTR GSTR2005/6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2003/D7 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2003] ATODGSTR GSTR2003/D7 Australian Taxation Office Australia - Commonwealth 19 Dec 2003 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165" (2010) 8 E-Journal of Tax Research 64 Keating, Mark Australia circa 2010 AustLII flag
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag
"Recent GST Reforms and Proposals in New Zealand" [2000] RevenueLawJl 5 Pallot, Marie; Fenwick, Hayden Australia circa 2000 AustLII flag
"Table of Cases" [1999] AUMPLawAYbk 1 Editors Australia circa 1999 AustLII flag

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