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Commissioner of Inland Revenue v Farmers' Trading Co Ltd CA151/80 19

[1982] NZCA 47; [1982] 1 NZLR 449; (1982) 5 TRNZ 504; (1982) 5 NZTC 61,200

Court of Appeal of New Zealand

New Zealand

2nd July, 1982

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Hoeberechts v Commissioner of Inland Revenue	[2022] NZHC 2200; (2022) 30 NZTC 25-021	High Court of New Zealand	New Zealand	31 Aug 2022	NZLII		8
R v Monitor ex parte Unison	[2009] EWHC 3221 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	9 Dec 2009	BAILII		6
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93	[1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099	Court of Appeal of New Zealand	New Zealand	17 Mar 1994	NZLII		6
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2012] NZHC 1760; (2012) 25 NZTC 20-138	High Court of New Zealand	New Zealand	19 Jul 2012	NZLII		3
State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88	[1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035	High Court of New Zealand	New Zealand	2 Mar 1990	NZLII		2
Disputant S v Commissioner of Inland Revenue	[2017] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	30 Nov 2017	NZLII		1
Wild v Accident Compensation Corporation	[2004] NZACC 371	New Zealand Accident Compensation Appeals	New Zealand	25 Nov 2004	NZLII		1
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		1
Commissioner of Inland Revenue v Soma President Textiles Ltd HC Wellington AP152/93	[1994] NZHC 1062; [1995] 1 NZLR 375; (1994) 19 TRNZ 1; (1994) 16 NZTC 11,313	High Court of New Zealand	New Zealand	29 Jul 1994	NZLII		1
Egmont Co-Operative Dairies Ltd v Comissioner of Inland Revenue HC Auckland M1029/92	[1993] NZHC 1733; 18 TRNZ 344; (1994) 16 NZTC 11,006	High Court of New Zealand	New Zealand	15 Nov 1993	NZLII		1
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
Duthie v Roose	[2017] NZSCTrans 26		New Zealand	8 Aug 2017	NZLII
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
McIntyre v Accident Compensation Corporation	[2000] NZACC 294	New Zealand Accident Compensation Appeals	New Zealand	1 Nov 2000	NZLII
Hawkes's Bay Power Distribution Ltd v The Commissioner of Inland Revenue	[1999] NZCA 90; (1999) 19 NZTC 15,226	Court of Appeal of New Zealand	New Zealand	21 May 1999	NZLII
Commissioner of Inland Revenue v Backhouse HC Hamilton M280/94	[1994] NZHC 1088; (1994) 19 TRNZ 191; (1994) 16 NZTC 11,397	High Court of New Zealand	New Zealand	26 Oct 1994	NZLII
A & T Burt Merchants Ltd v Commissioner of Inland Revenue HC Wellington M371/87	[1990] NZHC 1662; (1990) 15 TRNZ 437; (1991) 13 NZTC 8,025	High Court of New Zealand	New Zealand	17 Dec 1990	NZLII
Case M13 v Commissioner of Inland Revenue	[1989] NZTRA 80; (1990) 14 TRNZ 78; (1990) 12 NZTC 2,092	New Zealand Taxation Review Authority	New Zealand	14 Dec 1989	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII

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