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Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue CA118/93   flag  13

[1994] NZCA 459; [1994] 3 NZLR 276; (1994) 18 TRNZ 668; (1994) 16 NZTC 11,163
Court of Appeal of New Zealand
New Zealand
11th May, 1994

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Malkhasian v Wood [2024] NZHC 1252 High Court of New Zealand New Zealand 20 May 2024 NZLII flag
AB Family Trust v Commissioner of Inland Revenue [2014] NZTRA 10 New Zealand Taxation Review Authority New Zealand 24 Jul 2014 NZLII flag
Trade A Home Ltd v Oktillion Chartered Accountants [2014] NZHC 712 High Court of New Zealand New Zealand 8 Apr 2014 NZLII flag
Usg Interiors Pacific Ltd v Anza Distributing (NZ) Ltd HC Ak Civ 2007-404-3474 [2008] NZHC 318 High Court of New Zealand New Zealand 12 Mar 2008 NZLII flag
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue [2007] NZCA 256; [2008] 2 NZLR 342; (2007) 23 NZTC 21,488 Court of Appeal of New Zealand New Zealand 25 Jun 2007 NZLII flag 3
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 2000/28 - 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
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
Nicholls v Commissioner of Inland Revenue CA55/98 [1999] NZCA 359; (1999) 19 NZTC 15,233 Court of Appeal of New Zealand New Zealand 2 Jun 1999 NZLII flag 7

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag 10

Legislation Cited

Legislation Name Provision
Customs Act. 1966 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue HC Wellington AP259/90 [1993] NZHC 1916; (1993) 17 TRNZ 690; (1993) 15 NZTC 10,136 High Court of New Zealand New Zealand 23 Apr 1993 NZLII flag 8
11 NZTC 1,477 11 NZTC 1,477 New Zealand circa 1993 CCH New Zealand flag 1

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