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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
Marine Management Ltd v Deputy Commissioner Inland Revenue [1983] FJLawRp 18	(1983) 29 FLR 39		Australia	28 Jul 1983	PacLII		1
Marine Management v Deputy Commissioner Inland Revenue	[1983] FJCA 5	Court of Appeal of Fiji	Fiji	28 Jul 1983	PacLII
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
Case 12/2015	[2015] NZTRA 12; (2015) 27 NZTC 3-0111	New Zealand Taxation Review Authority	New Zealand	27 Jul 2015	NZLII		2
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
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
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
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
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
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
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
Commissioner of Inland Revenue v New Zealand Wool Board	[1999] NZCA 253	Court of Appeal of New Zealand	New Zealand	2 Nov 1999	NZLII
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
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
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
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
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
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
Case K48 v Commissioner of Inland Revenue	[1988] NZTRA 71	New Zealand Taxation Review Authority	New Zealand	13 Jun 1988	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
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
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
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
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
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
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
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
"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
"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
"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