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Case W22 3

(2003) 21 NZTC 11,212

New Zealand Tax Cases

New Zealand

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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

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
"Time is of the Essence: Supplies, grouping schemes, and cancelled transactions"	(2004) 7 (2) Journal of Australian Taxation 132	Millar, R	Australia	circa 2004	AustLII

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