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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
Disputant N v Commissioner of Inland Revenue [2017] NZTRA 3 New Zealand Taxation Review Authority New Zealand 18 May 2017 NZLII flag
Disputant F v Commissioner of Inland Revenue [2016] NZTRA 7 New Zealand Taxation Review Authority New Zealand 28 Jul 2016 NZLII flag
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
Disallowance of GST imputs for legal fees [2009] NZTRA 6 New Zealand Taxation Review Authority New Zealand 27 Feb 2009 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
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
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
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
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
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
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
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

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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