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Colonial Mutual Life Assurance Society Ltd (Life Branch) v Commissioner of Inland Revenue HC Wellington AP214/91   flag 

[1994] NZHC 1053; (1994) 16 NZTC 11,341; (1994) 19 TRNZ 74
High Court of New Zealand
New Zealand
21st September, 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
Commissioner of Inland Revenue v Banks [1978] 2 NZLR 472; (1978) 3 NZTC 61,236 New Zealand circa 1978 LexisNexis flag 38
2 NZLR 472 2 NZLR 472 New Zealand circa 1939 LexisNexis flag 16
King v Commissioner of Inland Revenue [1974] 2 NZLR 190; (1973) 1 NZTC 61,107 New Zealand circa 1974 LexisNexis flag 14
Commissioner of Taxes v Australian Mutual Provident Society NZCA [1902] NZGazLawRp 133; (1902) 22 NZLR 445; (1902) 5 GLR 106 New Zealand Gazette Law Reports New Zealand 7 Nov 1902 NZLII flag 14
Aspro Ltd v COT [1932] AC 683 United Kingdom circa 1932 LexisNexis / Westlaw flag 12
Commissioner of Inland Revenue v Glen Eden Metal Spinners Ltd CA259/89 [1990] NZCA 390; (1990) 14 TRNZ 925; (1990) 12 NZTC 7,270 Court of Appeal of New Zealand New Zealand 29 Aug 1990 NZLII flag 9
Europa Oil (NZ) Ltd v CIR [1970] NZLR 321 New Zealand circa 1970 LexisNexis flag 8
1 Policy 1 1 Policy 1 Policy circa 1990 Informit 8
Eggers v Commissioner of Inland Revenue CA25/86 [1988] NZCA 281; [1988] 2 NZLR 365; (1988) 11 TRNZ 669; (1988) 10 NZTC 5,153 Court of Appeal of New Zealand New Zealand 30 Jun 1988 NZLII flag 6
Harley v CIR [1971] NZLR 482 New Zealand circa 1971 LexisNexis flag 6
Inland Revenue, Commissioner of (Hong Kong) v Lo & Lo (a firm) [1984] 1 WLR 986; [1984] BTC 281 United Kingdom circa 1984 LexisNexis / Westlaw flag 5
Commissioner of Inland Revenue v Bierley CA60/90 [1990] NZCA 393; [1990] 3 NZLR 303; (1990) 14 TRNZ 713; (1990) 12 NZTC 7,184 Court of Appeal of New Zealand New Zealand 4 Jul 1990 NZLII flag 4
(1990) 12 NZTC 2,788 (1990) 12 NZTC 2,788 New Zealand circa 1990 CCH New Zealand flag 1

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