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Lowe v Commissioner of Inland Revenue     42

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		21
Wire Supplies Ltd v Commissioner of Inland Revenue (CIR)	[2005] NZHC 1213; [2006] 2 NZLR 384; (2005) 22 NZTC 19,357	High Court of New Zealand	New Zealand	1 Sep 2005	NZLII		8
Duncan v Commissioner of Inland Revenue HC Auckland M401/87	[2004] NZHC 1579; (2004) 21 NZTC 18,735	High Court of New Zealand	New Zealand	10 Aug 2004	NZLII		8
Hyslop v Commissioner of Inland Revenue	[2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031	Court of Appeal of New Zealand	New Zealand	1 Mar 2001	NZLII		7
Musuku v Commissioner of Inland Revenue	[2016] NZHC 934; (2016) 27 NZTC 22-052	High Court of New Zealand	New Zealand	10 May 2016	NZLII		4
O'Toole v Commissioner of Inland Revenue HC Auckland M1581/83	[1985] NZHC 1022; (1985) 8 TRNZ 481; (1985) 7 NZTC 5,045	High Court of New Zealand	New Zealand	19 Apr 1985	NZLII		4
Dobson v Commissioner of Inland Revenue HC Christchurch M506/85	[1987] NZHC 850; (1987) 10 TRNZ 613; (1987) 9 NZTC 6,025	High Court of New Zealand	New Zealand	2 Mar 1987	NZLII		3
Case 12/2015	[2015] NZTRA 12; (2015) 27 NZTC 3-0111	New Zealand Taxation Review Authority	New Zealand	27 Jul 2015	NZLII		2
Douglas v Commissioner of Inland Revenue	[2005] NZHC 488; [2006] 1 NZLR 513; (2005) 22 NZTC 19,439	High Court of New Zealand	New Zealand	1 Sep 2005	NZLII		2
Wilson v Commissioner of Inland Revenue HC Wellington CP83/94	[1994] NZHC 1544; (1994) 19 TRNZ 467; (1995) 17 NZTC 12,047	High Court of New Zealand	New Zealand	22 Dec 1994	NZLII		2
Sherwood v Commissioner of Inland Revenue HC Auckland M523/85	[1987] NZHC 1768; (1987) 10 TRNZ 637; (1987) 9 NZTC 6,059	High Court of New Zealand	New Zealand	24 Mar 1987	NZLII		2
Krukziener v Commissioner of Inland Revenue HC Auckland CIV 2010-404-728	[2010] NZHC 1714; (2010) 24 NZTC 24,563	High Court of New Zealand	New Zealand	17 Sep 2010	NZLII		1
Murray Darnill Ltd v Taxation Review Authority HC Invercargill CP77/91	[1994] NZHC 2122; (1994) 18 TRNZ 701; (1994) 16 NZTC 11,126	High Court of New Zealand	New Zealand	17 Mar 1994	NZLII		1
Canterbury Frozen Meant Co Ltd v Comissioner of Inland Revenue HC Wellington CP678/92	[1993] NZHC 1230; 18 TRNZ 163; (1993) 15 NZTC 10,275	High Court of New Zealand	New Zealand	7 Sep 1993	NZLII		1
Commercial Union General Insurance Co Ltd v Commissioner of Inland Revenue HC Wellington CP93/93	[1993] NZHC 1311; 17 TRNZ 673; (1993) 15 NZTC 10,111	High Court of New Zealand	New Zealand	23 Mar 1993	NZLII		1
Halliwell v Commissioner of Inland Revenue HC Wellington AP193/90	[1991] NZHC 2007; (1991) 13 NZTC 8,197	High Court of New Zealand	New Zealand	27 Aug 1991	NZLII		1
Commissioner of Inland Revenue v Bruhns CA94/88	[1989] NZCA 380; (1989) 13 TRNZ 449; (1989) 11 NZTC 6,075	Court of Appeal of New Zealand	New Zealand	15 Mar 1989	NZLII		1
McGrath v Commissioner Of Inland Revenue HC Auckland M971/85	[1987] NZHC 1284; (1987) 10 TRNZ 650; (1987) 9 NZTC 6,074	High Court of New Zealand	New Zealand	10 Apr 1987	NZLII		1
Marine Management Ltd v Deputy Commissioner Inland Revenue [1983] FJLawRp 18	(1983) 29 FLR 39		Australia	28 Jul 1983	PacLII		1
Ali v Commissioner of Inland Revenue	[2012] NZHC 691	High Court of New Zealand	New Zealand	16 Apr 2012	NZLII
Nguyen v Commissioner of Inland Revenue HC Auckland CIV 2010-485-1452	[2011] NZHC 1231; (2011) 25 NZTC 20-082	High Court of New Zealand	New Zealand	29 Sep 2011	NZLII
T D Haulage Ltd v Land Transport Safety HC Ham Civ 2006-419-001312	[2008] NZHC 1945	High Court of New Zealand	New Zealand	8 Dec 2008	NZLII
Ballintoy Developments Ltd v Tauranga City Council HC Tau Civ 2007-470-410	[2008] NZHC 103	High Court of New Zealand	New Zealand	12 Feb 2008	NZLII
Commissioner of Inland Revenue v New Zealand Wool Board	[1999] NZCA 253	Court of Appeal of New Zealand	New Zealand	2 Nov 1999	NZLII
Costello v Commissioner of Inland Revenue CA237/93	[1994] NZCA 268; (1994) 18 TRNZ 823; (1994) 16 NZTC 11,253	Court of Appeal of New Zealand	New Zealand	23 Jun 1994	NZLII
K v Commissioner of Inland Revenue HC Auckland M1517/79	[1991] NZHC 2144; (1991) 13 NZTC 8,216	High Court of New Zealand	New Zealand	15 Oct 1991	NZLII
Crown Lynn Potteries Ltd v Commissioner of Inland Revenue HC Auckland M1174/85	[1988] NZHC 1108; (1988) 12 TRNZ 5; (1988) 10 NZTC 5,147	High Court of New Zealand	New Zealand	13 Jun 1988	NZLII
Case K48 v Commissioner of Inland Revenue	[1988] NZTRA 71	New Zealand Taxation Review Authority	New Zealand	13 Jun 1988	NZLII
Walker v Commissioner of Inland Revenue HC Auckland M1245/86	[1988] NZHC 2351; (1988) 11 TRNZ 639; (1988) 10 NZTC 5,094	High Court of New Zealand	New Zealand	2 Jun 1988	NZLII
Smith v Commissioner of Inland Revenue HC Christchurch M410/85	[1988] NZHC 2165	High Court of New Zealand	New Zealand	30 Mar 1988	NZLII
Smith v Commissioner of Inland Revenue HC Christchurch M410/85	[1986] NZHC 1759; (1987) 10 TRNZ 561; (1987) 9 NZTC 6,045	High Court of New Zealand	New Zealand	19 Dec 1986	NZLII
Woolston v Commissioner of Inland Revenue HC Rotorua M24/86	[1986] NZHC 1972	High Court of New Zealand	New Zealand	13 Nov 1986	NZLII
Holdaway v Commissioner of Inland Revenue HC Auckland M1580/83	[1985] NZHC 756; (1985) 8 TRNZ 566; (1985) 7 NZTC 5,104	High Court of New Zealand	New Zealand	13 Jun 1985	NZLII
Marine Management v Deputy Commissioner Inland Revenue	[1983] FJCA 5	Court of Appeal of Fiji	Fiji	28 Jul 1983	PacLII
ANZAMCO Ltd (in liquidation) v Bank of New Zealand HC Auckland A888/82	[1982] NZHC 123	High Court of New Zealand	New Zealand	19 Oct 1982	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The"	(2001) 9 Waikato Law Review 91	Manyam, Joel	New Zealand	circa 2001	NZLII		1
"Land as Trading Stock"	(1994) 2 Waikato Law Review 69	Chan, Winnie	New Zealand	circa 1994	NZLII		1
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Great Elucidations: The Interpretation of Revenue Statutes in New Zealand"	(2001) 9 Waikato Law Review 63	Gibbons, Thomas	New Zealand	circa 2001	NZLII
"Taxation of Property Transactions: A Critical Analysis of Section 67 of the Income Tax Act 1976"	[1993] VUWLawRw 6	Prebble, John	New Zealand	circa 1993	NZLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII