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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
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
Disputant S v Commissioner of Inland Revenue	[2017] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	30 Nov 2017	NZLII		1
Duthie v Roose	[2017] NZSCTrans 26		New Zealand	8 Aug 2017	NZLII
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
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
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
Wild v Accident Compensation Corporation	[2004] NZACC 371	New Zealand Accident Compensation Appeals	New Zealand	25 Nov 2004	NZLII		1
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
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 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
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
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
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
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
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
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
(1982) 13 Atr 334	(1982) 13 ATR 334		Australia	circa 1982	Legal Online / Westlaw		1

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