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CIR v LD Nathan & Co Ltd   flag  10

[1972] NZLR 209
New Zealand Law Reports
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96 [1997] NZHC 1198; (1997) 18 NZTC 13,408 High Court of New Zealand New Zealand 9 Oct 1997 NZLII flag 2
Lockwood Buildings Ltd v Commissioner of Inland Revenue HC Auckland M455/95 [1996] NZHC 1498; [1996] 2 NZLR 58; (1996) 17 NZTC 12,483 High Court of New Zealand New Zealand 19 Feb 1996 NZLII flag 2
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96 [1998] NZHC 1211; (1998) 18 NZTC 13,826 High Court of New Zealand New Zealand 29 Jun 1998 NZLII flag 1
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
Small Claims - Cost of earthquake strengthening on commercial property held to be on capital account [2006] NZTRA 10 New Zealand Taxation Review Authority New Zealand 21 Aug 2006 NZLII flag
Case L95 v Commissioner of Inland Revenue [1989] NZTRA 74; (1989) 13 TRNZ 551; (1989) 11 NZTC 1,546 New Zealand Taxation Review Authority New Zealand 18 Sep 1989 NZLII flag
Case L84 v Commissioner of Inland Revenue [1989] NZTRA 40; (1989) 13 TRNZ 506; (1989) 11 NZTC 1,482 New Zealand Taxation Review Authority New Zealand 8 Aug 1989 NZLII flag
Case L82 v Commissioner of Inland Revenue [1989] NZTRA 50; (1989) 11 NZTC 1,474 New Zealand Taxation Review Authority New Zealand 31 Jul 1989 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Legal Autopoiesis and The Capital/Revenue Distinction" [2007] VUWLawRw 29 Ding, Wai Boh New Zealand circa 2007 NZLII flag
"Collecting Taxes" [2002] VUWLawRw 32 Harley, Geoff New Zealand circa 2002 NZLII flag

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