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Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue HC Wellington AP259/90   flag  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 † 
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 flag 13
AB Family Trust v Commissioner of Inland Revenue [2014] NZTRA 10 New Zealand Taxation Review Authority New Zealand 24 Jul 2014 NZLII flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag

Legislation Cited

Legislation Name Provision
Customs Act 1966 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag

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