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Case U47     7

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Smith v Commissioner of Inland Revenue	[2016] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	9 Aug 2016	NZLII
T v Commissioner of Inland Revenue	[2010] NZTRA 12	New Zealand Taxation Review Authority	New Zealand	17 Sep 2010	NZLII
P v Commissioner of Inland Revenue	[2010] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	26 Apr 2010	NZLII
GST, Shortfall penalty	[2009] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	7 May 2009	NZLII
Whether discretion to remit shortfall penalty should have been employed	[2009] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	24 Feb 2009	NZLII
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
GST - Exploiting payments/invoice mismatch with deferred settlement real property transactions held to be avoidance; penalties for abusive tax position	[2006] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	8 Aug 2006	NZLII