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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
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 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
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 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
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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