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State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88   flag  2

[1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035
High Court of New Zealand
New Zealand
2nd March, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92 [1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171 High Court of New Zealand New Zealand 8 Jun 1993 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

Legislation Cited

Legislation Name Provision
Companies Act 1955 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
(1956) 9s CLR 26 (1956) 9S CLR 26 Australia - Commonwealth circa 1956 Legal Online / Westlaw flag 1
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 76
Canada Permanent Mortaaae Co v Minister of National Revenue [1971] CTC 694 Canada circa 1971 flag 1
"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
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92 [1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171 High Court of New Zealand New Zealand 8 Jun 1993 NZLII flag
Commissioner of Inland Revenue v Farmers' Trading Co Ltd CA151/80 [1982] NZCA 47; [1982] 1 NZLR 449; (1982) 5 TRNZ 504; (1982) 5 NZTC 61,200 Court of Appeal of New Zealand New Zealand 2 Jul 1982 NZLII flag 19
CIR v Auckland Savings Bank [1971] NZLR 569 New Zealand circa 1971 LexisNexis flag 7
Union Bank of Australia Ltd v Commissioner of Taxes SC Wellington [1920] NZGazLawRp 108; [1920] NZLR 649; (1920) 22 GLR 437 New Zealand Gazette Law Reports New Zealand 23 Jul 1920 NZLII flag 4
General Reinsurance Co Ltd v Tomlinson [1972] All ER 436 United Kingdom circa 1972 LexisNexis flag 1
(1951) 32 Tax Cas L59 (1951) 32 Tax Cas L59 United Kingdom circa 1951 flag 1
Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes) [1948] AC 459 United Kingdom circa 1948 LexisNexis / Westlaw flag 12
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 37
Westminster Bank v Osler [1932] All ER 917 United Kingdom circa 1932 LexisNexis flag 1
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
1904] 5 Tax Cas 1596 1904] 5 Tax Cas 1596 United Kingdom circa 1904 flag 1
[1889] Tax Cas 571 [1889] Tax Cas 571 United Kingdom circa 1889 flag 1
Commissioner of Inland Revenue v The Scottish Automobile & General Insurance Co , Ltd 16 Tax Cas 381 United Kingdom circa 1920 flag 11

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