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Elmiger v Commissioner of Inland Revenue   flag  11

[1967] NZLR 161
New Zealand Law Reports
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2021] NZSCTrans 7 New Zealand 8 Jun 2021 NZLII flag
Honk Land Trustees Ltd v Commissioner of Inland Revenue [2017] NZCA 54 Court of Appeal of New Zealand New Zealand 10 Mar 2017 NZLII flag
Tale Holdings Ltd v Commissioner of Inland Revenue [2016] NZHC 763 High Court of New Zealand New Zealand 22 Apr 2016 NZLII flag
Alesco New Zealand Ltd v Commissioner of Inland Revenue [2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003 Court of Appeal of New Zealand New Zealand 5 Mar 2013 NZLII flag 19
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 153
Whether arrangement was a tax avoidance arrangement [2007] NZTRA 15 New Zealand Taxation Review Authority New Zealand 8 Nov 2007 NZLII flag
Commissioner of Inland Revenue v BNZ Investments Ltd [2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103 Court of Appeal of New Zealand New Zealand 22 May 2001 NZLII flag 43
Case L3 v Commissioner of Inland Revenue [1988] NZTRA 61; (1988) 12 TRNZ 451; (1989) 11 NZTC 1,005 New Zealand Taxation Review Authority New Zealand 5 Dec 1988 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Predication: The Test For Tax Avoidance in New Zealand From Newton to Ben Nevis" [2015] VUWLawRw 44 Prebble, John; McIntosh, Hamish New Zealand circa 2015 NZLII flag
"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?" [2015] VUWLawRw 16 Miles, Sarah New Zealand circa 2015 NZLII flag
"The Effect of Section 108 of the Land and Income Tax Act 1954 Case Note" [1968] VUWLawRw 7 Editors New Zealand circa 1968 NZLII flag

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