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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
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
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
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 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
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
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
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 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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