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BNZ Finance Ltd v Holland CA269/96   flag 

[1997] NZCA 305
Court of Appeal of New Zealand
New Zealand
10th April, 1997

Legislation Cited

Legislation Name Provision
Income Tax Act 1923 (Cth)
Companies Act 1955 (Vic)
Finance Act 1937 s21

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Maritime Electric Co Ltd v General Dairies Ltd [1937] UKPC 16; [1937] AC 610; [1937] 1 All ER 748 Privy Council United Kingdom 8 Feb 1937 BAILII flag 133
Inland Revenue (1995) 17 NZTC 12,159 New Zealand circa 1995 CCH New Zealand flag 2
BNZ Finance Ltd v Holland [1996] 3 NZLR 534 New Zealand circa 1996 LexisNexis flag 5
Commissioner of Inland Revenue v Lemmington Holdings Ltd [1982] 1 NZLR 517 New Zealand circa 1982 LexisNexis flag 38
Mangin v Commissioner of Inland Revenue [1971] NZLR 591 New Zealand circa 1971 LexisNexis flag 40
3 NZLR 534 3 NZLR 534 New Zealand circa 1937 LexisNexis flag 1
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93 [1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645 Court of Appeal of New Zealand New Zealand 11 May 1994 NZLII flag 52
249 NZPD 591-592 249 NZPD 591-592 New Zealand circa 1994 flag 1
249 NZPD 743-744 249 NZPD 743-744 New Zealand circa 1994 flag 1

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