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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 †
Commissioner of Inland Revenue v Walker	[1963] NZLR 339		New Zealand	circa 1963	LexisNexis		138
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
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
Taxes) v Nova Securities Ltd	(1985) 1 All ER 686		United Kingdom	circa 1985	LexisNexis		1
Arlhur Munuy (NSlt) Pty Ltd v FCT	[1965] AITR 672		Australia	circa 1965			1
"When is Income under Long-term Contracts Derived?"	[2002] RevenueLawJl 6	Teck, Tan How	Australia	circa 2002	AustLII

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