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Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93     52

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Tannadyce Investments Ltd v Commissioner of Inland Revenue	[2011] NZSC 158; [2012] 2 NZLR 153	Supreme Court of New Zealand	New Zealand	20 Dec 2011	NZLII		124
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
Dandelion Investments Ltd v Commissioner of Inland Revenue	[2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010	Court of Appeal of New Zealand	New Zealand	5 Dec 2002	NZLII		36
Westpac Banking Corporation v The Commissioner of Inland Revenue	[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340	Court of Appeal of New Zealand	New Zealand	20 Feb 2009	NZLII		33
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		21
Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd	[2016] NZCA 276; [2016] 3 NZLR 303; (2016) 27 NZTC 22-056	Court of Appeal of New Zealand	New Zealand	21 Jun 2016	NZLII		17
Accent Management Ltd v Commissioner of Inland Revenue	[2010] NZHC 305; (2010) 24 NZTC 24,126	High Court of New Zealand	New Zealand	12 Mar 2010	NZLII		14
Commissioner of Inland Revenue v McIlraith HC Hamilton M162/02	[2003] NZHC 1241; (2003) 21 NZTC 18,112	High Court of New Zealand	New Zealand	19 Feb 2003	NZLII		11
Commissioner of Inland Revenue v Chesterfields Preschools Ltd	[2015] NZHC 2440; (2015) 27 NZTC 22-029	High Court of New Zealand	New Zealand	6 Oct 2015	NZLII		10
Allen v Commissioner of Inland Revenue	[2004] NZCA 184; (2004) 21 NZTC 18,718	Court of Appeal of New Zealand	New Zealand	12 Aug 2004	NZLII		10
O'Neil v Commissioner of Inland Revenue	[2001] UKPC 17; [2001] 1 WLR 1212	Privy Council	United Kingdom	10 Apr 2001	BAILII		10
Hoeberechts v Commissioner of Inland Revenue	[2022] NZHC 2200; (2022) 30 NZTC 25-021	High Court of New Zealand	New Zealand	31 Aug 2022	NZLII		8
Duncan v Commissioner of Inland Revenue HC Auckland M401/87	[2004] NZHC 1579; (2004) 21 NZTC 18,735	High Court of New Zealand	New Zealand	10 Aug 2004	NZLII		8
Russell v Taxation Review Authority	[2003] NZCA 206; (2003) 21 NZTC 18,255	Court of Appeal of New Zealand	New Zealand	27 Aug 2003	NZLII		8
NZ Wool Board v Commissioner of Inland Revenue CA241/96	[1996] NZCA 479; [1997] 2 NZLR 6; (1997) 18 NZTC 13,113	Court of Appeal of New Zealand	New Zealand	6 Dec 1996	NZLII		8
Hyslop v Commissioner of Inland Revenue	[2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031	Court of Appeal of New Zealand	New Zealand	1 Mar 2001	NZLII		7
Canray International Ltd v Commissioner of Inland Revenue	[2012] HKCFI 802; [2012] 4 HKLRD 792	Hong Kong Court of First Instance	Hong Kong	18 May 2012	HKLII		5
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		5
Musuku v Commissioner of Inland Revenue	[2016] NZHC 934; (2016) 27 NZTC 22-052	High Court of New Zealand	New Zealand	10 May 2016	NZLII		4
Sherwin Chan & Walshe Ltd (in liq) v Jones	[2012] NZCA 474; [2013] 1 NZLR 166; (2012) 25 NZTC 20-146	Court of Appeal of New Zealand	New Zealand	15 Oct 2012	NZLII		4
Hoeberechts v Commissioner of Inland Revenue	[2023] NZHC 1; (2023) 31 NZTC 26-000	High Court of New Zealand	New Zealand	5 Jan 2023	NZLII		3
Li v Commissioner of Police	[2022] NZHC 514	High Court of New Zealand	New Zealand	18 Mar 2022	NZLII		3
Smith v Chief Executive of the Department of Corrections	[2019] NZHC 2472	High Court of New Zealand	New Zealand	30 Sep 2019	NZLII		3
J D And C E Henson Partnership & others v Commissioner of Inland Revenue	[2009] NZCA 423; (2009) 24 NZTC 23,802	Court of Appeal of New Zealand	New Zealand	22 Sep 2009	NZLII		2
Commissioner of Inland Revenue v Zentrum Holdings Ltd	[2005] NZHC 490; [2006] 1 NZLR 710; (2005) 22 NZTC 19,510	High Court of New Zealand	New Zealand	16 Sep 2005	NZLII		2
Wilson v Commissioner of Inland Revenue HC Wellington CP83/94	[1994] NZHC 1544; (1994) 19 TRNZ 467; (1995) 17 NZTC 12,047	High Court of New Zealand	New Zealand	22 Dec 1994	NZLII		2
South Seas Tuna Corporation Ltd v Palaso	[2019] PGSC 3	Supreme Court of Papua New Guinea	Papua New Guinea	14 Feb 2019	PacLII		1
Commissioner of Inland Revenue v CIT Holdings Ltd	[2015] NZHC 3207	High Court of New Zealand	New Zealand	16 Dec 2015	NZLII		1
Webster Group of Objectors v Commissioner of Inland Revenue	[2015] NZHC 1532	High Court of New Zealand	New Zealand	3 Jul 2015	NZLII		1
An Airline v Chief Executive of the New Zealand Customs Service	[2014] NZCAA 9	New Zealand Customs Appeal Authority	New Zealand	18 Feb 2014	NZLII		1
Drummond v Commissioner of Inland Revenue	[2012] NZHC 2028; (2012) 25 NZTC 20-141	High Court of New Zealand	New Zealand	13 Aug 2012	NZLII		1
Port Chalmers Waterfront Workers' Union v Commissioner of Inland Revenue HC Wellington AP59/90	[1994] NZHC 2354; (1994) 19 TRNZ 259; (1995) 17 NZTC 12,059	High Court of New Zealand	New Zealand	23 Nov 1994	NZLII		1
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
Skinner v R	[2016] NZSCTrans 9		New Zealand	9 Jun 2016	NZLII
Objector Co C v Commissioner of Inland Revenue	[2012] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	10 Aug 2012	NZLII
Crocombe v Stoddart - Judgment 1	[2012] CKHC 49	High Court of the Cook Islands	Cook Islands	3 Aug 2012	PacLII
[2012] Hkcfi 482 (18 May 2012)	[2012] HKCFI 482	Hong Kong Court of First Instance	Hong Kong	18 May 2012	HKLII
Hardie v Commissioner of Inland Revenue	[2011] NZCA 492; (2011) 25 NZTC 20-081	Court of Appeal of New Zealand	New Zealand	28 Sep 2011	NZLII
Tannadyce v CIR	[2011] NZSCTrans 22		New Zealand	25 Aug 2011	NZLII
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
McIlraith v Commissioner of Inland Revenue	[2009] NZCA 45	Court of Appeal of New Zealand	New Zealand	2 Mar 2009	NZLII
T D Haulage Ltd v Land Transport Safety HC Ham Civ 2006-419-001312	[2008] NZHC 1945	High Court of New Zealand	New Zealand	8 Dec 2008	NZLII
Assessments upheld subject to agreed adjustments	[2007] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	16 Jul 2007	NZLII
Commissioner of Inland Revenue v Queen City Property Group Ltd HC Auckland CIV 2004-404-3896	[2005] NZHC 1848; (2005) 22 NZTC 19,154	High Court of New Zealand	New Zealand	30 Mar 2005	NZLII
Commissioner of Inland Revenue v New Zealand Wool Board	[1999] NZCA 253	Court of Appeal of New Zealand	New Zealand	2 Nov 1999	NZLII
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue	[1998] UKPC 42; [1998] BTC 448	Privy Council	United Kingdom	29 Oct 1998	BAILII
BNZ Investments Ltd v Holland CA91/97	[1997] NZCA 306	Court of Appeal of New Zealand	New Zealand	31 Jul 1997	NZLII
BNZ Finance Ltd v Holland CA269/96	[1997] NZCA 305	Court of Appeal of New Zealand	New Zealand	10 Apr 1997	NZLII
Sigma Agencies Ltd v Collector of Customs (Northland Region) HC Auckland HC80/95	[1996] NZHC 1951; [1997] 1 NZLR 4671996	High Court of New Zealand	New Zealand	19 Sep 1996	NZLII
Paul Finance Ltd v Commissioner of Inland Revenue HC Auckland CP151/94	[1994] NZHC 2308	High Court of New Zealand	New Zealand	14 Jun 1994	NZLII

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		1
"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue"	[2021] VUWLawRw 35	Griffiths, Shelley	New Zealand	circa 2021	NZLII