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CIR v National Distributors Ltd   flag  14

[1989] 3 NZLR 661; (1989) 11 NZTC 6,346
New Zealand

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Attorney-General v Trustees of the Motiti Rohe Moana Trust [2017] NZHC 1429; (2017) 20 ELRNZ 1; [2017] NZRMA 370 High Court of New Zealand New Zealand 26 Jun 2017 NZLII flag 7
Commissioner of Inland Revenue v BNZ Investment Advisory Services Ltd HC Wellington AP178/93 [1994] NZHC 1066; (1994) 16 NZTC 11,111; (1994) 18 TRNZ 569 High Court of New Zealand New Zealand 15 Mar 1994 NZLII flag 8
Commissioner of Inland Revenue v National Insurance Co of New Zealand CA300/97 [1999] NZCA 409; (1999) 19 NZTC 15,135 Court of Appeal of New Zealand New Zealand 22 Mar 1999 NZLII flag 6
Commissioner of Inland Revenue v Wellington Regional Stadium Trust CA164/04 [2005] NZCA 230; [2006] 1 NZLR 617; (2005) 22 NZTC 19,445; (2005) 1 NZTR 15-010 Court of Appeal of New Zealand New Zealand 6 Sep 2005 NZLII flag 1
Disallowance of GST imputs for legal fees [2009] NZTRA 6 New Zealand Taxation Review Authority New Zealand 27 Feb 2009 NZLII flag
Disputant F v Commissioner of Inland Revenue [2016] NZTRA 7 New Zealand Taxation Review Authority New Zealand 28 Jul 2016 NZLII flag
Disputant N v Commissioner of Inland Revenue [2017] NZTRA 3 New Zealand Taxation Review Authority New Zealand 18 May 2017 NZLII flag
Disputants held to have no purpose or intention of selling or disposing of farmland when acquired [2007] NZTRA 1 New Zealand Taxation Review Authority New Zealand 26 Jan 2007 NZLII flag
Estate of King v Commissioner of Inland Revenue [2007] NZCA 474; (2008) 23 NZTC 21,729 Court of Appeal of New Zealand New Zealand 31 Oct 2007 NZLII flag
Lawrence v Commissioner of Inland Revenue HC Auckland M695/92 [1994] NZHC 1244; (1994) 18 TRNZ 916; (1994) 16 NZTC 11,263 High Court of New Zealand New Zealand 28 Jun 1994 NZLII flag
Liability for output tax on sale of residential property [2008] NZTRA 6 New Zealand Taxation Review Authority New Zealand 9 May 2008 NZLII flag
Norfolk Apartments Ltd v Commissioner of Inland Revenue HC Auckland M296/94 [1994] NZHC 2274; (1994) 19 TRNZ 218; (1995) 17 NZTC 12,003 High Court of New Zealand New Zealand 11 Nov 1994 NZLII flag 1
Trustees of the B Trust v Commissioner of Inland Revenue [2013] NZTRA 5 New Zealand Taxation Review Authority New Zealand 30 Sep 2013 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

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