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Horizon Homes Ltd v Commissioner of Inland Revenue HC Wellington AP252/91 1

[1994] NZHC 2413; (1994) 18 TRNZ 594; (1994) 16 NZTC 11,064

High Court of New Zealand

New Zealand

24th February, 1994

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"When is Income under Long-term Contracts Derived?"	[2002] RevenueLawJl 6	Teck, Tan How	Australia	circa 2002	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Amendment Act 1987 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Taxes) v Nova Securities Ltd	(1985) 1 All ER 686		United Kingdom	circa 1985	LexisNexis		1
Property Development v CIR	[1980] 1 NZLR 280		New Zealand	circa 1980	LexisNexis		7
Holden v CIR	(1974) 2 NZLR 52		New Zealand	circa 1974	LexisNexis		7
Arlhur Munuy (NSlt) Pty Ltd v FCT	[1965] AITR 672		Australia	circa 1965			1
Commissioner of Inland Revenue v Walker	[1963] NZLR 339		New Zealand	circa 1963	LexisNexis		138
Minister of National Revenue v JT Labadie Ltd	[1954] CTC 90		Canada	circa 1954			2
Minister of National Revenue v British and American Motors Toronto Ltd	[1953] CTC 177		Canada	circa 1953			2
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244

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