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Brough v Comissioner of Police HC Hamilton M33/93   flag 

[1993] NZHC 1203; 15 NZTC 10,212
High Court of New Zealand
New Zealand
12th July, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FB Duvall Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-1193 [2010] NZHC 281; (2010) 24 NZTC 24,053 High Court of New Zealand New Zealand 25 Feb 2010 NZLII flag 5
Punjas Ltd v Commissioner of Inland Revenue [2006] FJLawRp 46 [2006] FLR 362 Australia 10 Nov 2006 PacLII flag 1
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96 [1998] NZHC 1211; (1998) 18 NZTC 13,826 High Court of New Zealand New Zealand 29 Jun 1998 NZLII flag 1
Fairnington Investments Ltd v New Zealand Kiwifruit Marketing Board HC Auckland CP360/94 [1994] NZHC 1402; (1994) 6 TCLR 254 High Court of New Zealand New Zealand 2 Dec 1994 NZLII flag
Auckland Regional Authority v Commissioner of Inland Revenue HC Auckland M1072/91 [1994] NZHC 1173; (1994) 16 NZTC 11,080; (1994) 18 TRNZ 559 High Court of New Zealand New Zealand 8 Mar 1994 NZLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The" (2001) 9 Waikato Law Review 91 Manyam, Joel New Zealand circa 2001 NZLII flag 1
"Taxpayers' Rights in New Zealand" [1997] RevenueLawJl 9 Alston, Andrew Australia circa 1997 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
1974 Act (Tas)
Finance Act 1989

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Green v Housden CA48/92 [1992] NZCA 252; [1993] 2 NZLR 273; (1993) 15 NZTC 10,053; (1992) 17 TRNZ 458 Court of Appeal of New Zealand New Zealand 17 Dec 1992 NZLII flag 9
New Zealand Stock Exchange v Commissioner of Inland Revenue [1992] 3 NZLR 1 New Zealand circa 1992 LexisNexis flag 14
[1992] BTC 625 [1992] BTC 625 United Kingdom circa 1992 flag 1
E R Squibb & Sons (NZ) Ltd v Commissioner of Inland Revenue HC Auckland M2076/90 [1991] NZHC 1957; [1991] 3 NZLR 635 High Court of New Zealand New Zealand 23 Apr 1991 NZLII flag 3
Challenge Realty Ltd v Commissioner of Inland Revenue [1990] 3 NZLR 42 New Zealand circa 1990 LexisNexis flag 26
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case) [1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561 United Kingdom circa 1989 LexisNexis flag 280
R v Inland Revenue Commissioners, Ex parte Preston [1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208 House of Lords United Kingdom 25 Apr 1984 BAILII flag 453
Lemmington Holdings Ltd & Brown v Commissioner of Inland Revenue HC Auckland A 1291/81 [1983] NZHC 77; [1984] 2 NZLR 214; (1983) 6 TRNZ 333; (1983) 6 NZTC 61,576 High Court of New Zealand New Zealand 9 Aug 1983 NZLII flag 21
North Island Wholesale Groceries Ltd v Hewin CA45/82 [1982] NZCA 87; [1982] 2 NZLR 176; (1982) 5 TRNZ 855; (1982) 5 NZTC 61,289 Court of Appeal of New Zealand New Zealand 6 Dec 1982 NZLII flag 39
[1982] AC 651 [1982] AC 651 United Kingdom circa 1982 LexisNexis / Westlaw flag 1
Commissioner of Inland Revenue v Lemmington Holdings Ltd [1982] 1 NZLR 517 New Zealand circa 1982 LexisNexis flag 37
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) [1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722 House of Lords United Kingdom 9 Apr 1981 BAILII flag 700
Europa Oil (NZ) Ltd v CIR [1970] NZLR 321 New Zealand circa 1970 LexisNexis flag 8
Reckitt and Colman (New Zealand) Ltd v Taxation Board of Review [1966] NZLR 1032 New Zealand circa 1966 LexisNexis flag 32
Maritime Electric Co Ltd v General Dairies Ltd [1937] UKPC 16; [1937] AC 610; [1937] 1 All ER 748 Privy Council United Kingdom 8 Feb 1937 BAILII flag 133
Birkdale District Electricity Supply Co v Southport Corporation [1925] 1 Ch 794; [1926] AC 355 Court of Chancery United Kingdom circa 1925 LexisNexis / Westlaw flag 61
Wood Brothers Ltd v Commissioner of Taxes SC Christchurch [1909] NZGazLawRp 47; (1909) 11 GLR 484 New Zealand Gazette Law Reports New Zealand 21 Mar 1909 NZLII flag 1
Ayr Harbour Trustees v Oswald [1883] UKHL 873; (1883) 8 AC 623; 10 R (HL) 85 House of Lords United Kingdom - Scotland 23 Jul 1883 BAILII flag 64

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