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

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

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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1951) 32 Tax Cas L59	(1951) 32 Tax Cas L59		United Kingdom	circa 1951			1
(1956) 9s CLR 26	(1956) 9S CLR 26		Australia - Commonwealth	circa 1956	Legal Online / Westlaw		1
[1889] Tax Cas 571	[1889] Tax Cas 571		United Kingdom	circa 1889			1
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193
Canada Permanent Mortaaae Co v Minister of National Revenue	[1971] CTC 694		Canada	circa 1971			1
CIR v Auckland Savings Bank	[1971] NZLR 569		New Zealand	circa 1971	LexisNexis		7
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		76
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
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		19
Commissioner of Inland Revenue v The Scottish Automobile & General Insurance Co , Ltd	16 Tax Cas 381		United Kingdom	circa 1982			11
General Reinsurance Co Ltd v Tomlinson	[1972] All ER 436		United Kingdom	circa 1972	LexisNexis		1
Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes)	[1948] AC 459		United Kingdom	circa 1948	LexisNexis / Westlaw		12
National Bank of Australasia Ltd v FCT	[1969] HCA 11; (1969) 118 CLR 529; 43 ALJR 200; 1 ATR 53; 15 ATD 220	High Court of Australia	Australia - Commonwealth	28 Mar 1969	AustLII		20
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore	[1940] AC 1055; 8 ITR 635		United Kingdom	circa 1940	LexisNexis / Westlaw		37
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		4
Westminster Bank v Osler	[1932] All ER 917		United Kingdom	circa 1932	LexisNexis		1
1904] 5 Tax Cas 1596	1904] 5 Tax Cas 1596		United Kingdom	circa 1904			1