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Commissioner of Inland Revenue v McKenzies (NZ) Ltd   flag  23

[1988] 2 NZLR 736; (1988) 10 NZTC 5,233; 12 TRNZ 157
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lawrence v Commissioner of Inland Revenue [2024] NZHC 905 High Court of New Zealand New Zealand 23 Apr 2024 NZLII flag
NRS Media Holdings Ltd v Commissioner of Inland Revenue [2018] NZCA 472; [2019] 2 NZLR 19 Court of Appeal of New Zealand New Zealand 1 Nov 2018 NZLII flag
Easy Park Ltd v Commissioner of Inland Revenue [2018] NZCA 296; (2018) 28 NZTC 23-066 Court of Appeal of New Zealand New Zealand 7 Aug 2018 NZLII flag 1
Easy Park Ltd v Commissioner of Inland Revenue [2017] NZHC 1893 High Court of New Zealand New Zealand 10 Aug 2017 NZLII flag 3
Disputant H v Commissioner of Inland Revenue [2016] NZTRA 11 New Zealand Taxation Review Authority New Zealand 7 Oct 2016 NZLII flag 1
Commissioner of Inland Revenue v Vector Ltd [2016] NZCA 396; (2016) 27 NZTC 22-065 Court of Appeal of New Zealand New Zealand 12 Aug 2016 NZLII flag 1
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
Vector Ltd v Commissioner of Inland Revenue [2014] NZHC 2069; (2014) 26 NZTC 21-096 High Court of New Zealand New Zealand 29 Aug 2014 NZLII flag 1
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue [2013] NZCA 652; (2013) 26 NZTC 21-056 Court of Appeal of New Zealand New Zealand 17 Dec 2013 NZLII flag 4
Trustpower Ltd v Commissioner of Inland Revenue [2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047 High Court of New Zealand New Zealand 12 Nov 2013 NZLII flag 3
Mallowdale Enterprises Ltd v Commissioner of Inland Revenue HC Auckland CIV-2009-404-6703 [2011] NZHC 4; (2011) 25 NZTC 20-024 High Court of New Zealand New Zealand 28 Jan 2011 NZLII flag
Accent Management Ltd v Commissioner of Inland Revenue [2007] NZCA 230; (2007) 23 NZTC 21,323 Court of Appeal of New Zealand New Zealand 11 Jun 2007 NZLII flag 57
Small Claims - Cost of earthquake strengthening on commercial property held to be on capital account [2006] NZTRA 10 New Zealand Taxation Review Authority New Zealand 21 Aug 2006 NZLII flag
Commissioner of Inland Revenue v North HC Auckland AP21/99 [1999] NZHC 1235; (1999) 19 NZTC 15,219 High Court of New Zealand New Zealand 20 May 1999 NZLII flag
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998 [1999] HCATrans 48 High Court of Australia Australia - Commonwealth 11 Mar 1999 AustLII flag
Commissioner of Inland Revenue v Wattie [1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639 Privy Council United Kingdom 29 Oct 1998 BAILII flag 18
Lockwood Buildings Ltd v Commissioner of Inland Revenue HC Auckland M455/95 [1996] NZHC 1498; [1996] 2 NZLR 58; (1996) 17 NZTC 12,483 High Court of New Zealand New Zealand 19 Feb 1996 NZLII flag 2
C v B Ltd HC Auckland HC Auckland M72/93 [1993] NZHC 1270 High Court of New Zealand New Zealand 3 Dec 1993 NZLII flag
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91 [1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43 High Court of New Zealand New Zealand 9 Jul 1993 NZLII flag 4
Commissioner of Inland Revenue v Inglis CA116/92 [1992] NZCA 262; [1993] 2 NZLR 29; (1992) 17 TRNZ 289; (1992) 14 NZTC 9,180 Court of Appeal of New Zealand New Zealand 19 Nov 1992 NZLII flag 13
Roy Ale Ltd v Commissioner of Inland Revenue HC Auckland M508/87 [1989] NZHC 1624; (1989) 13 TRNZ 114; (1989) 11 NZTC 6,225 High Court of New Zealand New Zealand 19 Jul 1989 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Legal Autopoiesis and The Capital/Revenue Distinction" [2007] VUWLawRw 29 Ding, Wai Boh New Zealand circa 2007 NZLII flag
"Collecting Taxes: A Commentary" [2002] VUWLawRw 31 Prebble, John New Zealand circa 2002 NZLII flag
"Collecting Taxes" [2002] VUWLawRw 32 Harley, Geoff New Zealand circa 2002 NZLII flag

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