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Duff v Commissioner of Inland Revenue CA88/79   flag  11

[1982] NZCA 16; [1982] 2 NZLR 710; (1982) 5 TRNZ 343; (1982) 5 NZTC 61,131
Court of Appeal of New Zealand
New Zealand
24th March, 1982

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Salenger [1988] FCA 176; (1988) 19 FCR 378; 81 ALR 25; 19 ATR 1342 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 42
McCollum v Thompson [2017] NZCA 269; [2017] NZAR 1106; [2018] NZCCLR 25; (2017) 23 PRNZ 467 Court of Appeal of New Zealand New Zealand 28 Jun 2017 NZLII flag 19
Case J14 v Commissioner of Inland Revenue [1986] NZTRA 8; (1986) 10 TRNZ 300; (1987) 9 NZTC 1,080 New Zealand Taxation Review Authority New Zealand 6 Oct 1986 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
Hunter v Commissioner of Inland Revenue HC Wellington AP174/88 [1989] NZHC 2198; (1989) 13 TRNZ 561; (1989) 11 NZTC 6,242 High Court of New Zealand New Zealand 31 Aug 1989 NZLII flag 1
Case L23 v Commissioner of Inland Revenue [1989] NZTRA 58; (1989) 12 TRNZ 729; (1989) 11 NZTC 1,147 New Zealand Taxation Review Authority New Zealand 23 Feb 1989 NZLII flag 1
Mitchell v Commissioner of Inland Revenue HC Palmerston North M71/84 [1987] NZHC 1340; (1987) 10 TRNZ 603; (1987) 9 NZTC 6,033 High Court of New Zealand New Zealand 23 Feb 1987 NZLII flag 1
Case L65 v Commissioner of Inland Revenue [1989] NZTRA 45; (1989) 13 TRNZ 322; (1989) 11 NZTC 1,381 New Zealand Taxation Review Authority New Zealand 22 May 1989 NZLII flag
John Anderson Ltd v Commissioner of Inland Revenue HC Auckland M395/83 [1985] NZHC 802; (1985) 8 TRNZ 385; (1985) 7 NZTC 5,029 High Court of New Zealand New Zealand 1 Mar 1985 NZLII flag
Invercargill Licensing Trust v Invercargill City Council HC Invercargill A77/83 [1985] NZHC 806 High Court of New Zealand New Zealand 22 Feb 1985 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-" (1998) 6 Waikato Law Review 57 Wilkinson, Brett; Tooley, Stuart New Zealand circa 1998 NZLII flag
"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 flag
"The Taxation of Fringe Benefits" [1985] VUWLawRw 23 Rigby, M P New Zealand circa 1985 NZLII flag

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