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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 † 
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
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
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
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
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
Easy Park Ltd v Commissioner of Inland Revenue [2017] NZHC 1893 High Court of New Zealand New Zealand 10 Aug 2017 NZLII flag 3
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
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
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
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
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
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
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
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
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
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
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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