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Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue HC Wellington AP259/90 8

[1993] NZHC 1916; (1993) 17 TRNZ 690; (1993) 15 NZTC 10,136

High Court of New Zealand

New Zealand

23rd April, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
AB Family Trust v Commissioner of Inland Revenue	[2014] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Jul 2014	NZLII
GSTR 2000/D16 - Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')?	[2000] ATODGSTR GSTR2000/D16	Australian Taxation Office	Australia - Commonwealth	28 Jun 2000	AustLII
GSTR 2000/D10 - Goods and Services Tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract	[2000] ATODGSTR GSTR2000/D10	Australian Taxation Office	Australia - Commonwealth	31 May 2000	AustLII
GSTR 2000/28 - Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract	[2000] ATOGSTR 28	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/34 - Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')?	[2000] ATOGSTR 34	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/34 - Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')?	[2000] ATOGSTR GSTR2000/34	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/28 - Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract	[2000] ATOGSTR GSTR2000/28	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue CA118/93	[1994] NZCA 459; [1994] 3 NZLR 276; (1994) 18 TRNZ 668; (1994) 16 NZTC 11,163	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII		13

Legislation Cited

Legislation Name	Provision
Customs Act 1966 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1993] Ad 259	[1993] AD 259			circa 1993			1

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