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Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96   flag  2

[1997] NZHC 1198; (1997) 18 NZTC 13,408
High Court of New Zealand
New Zealand
9th October, 1997

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Air Rarotonga Ltd v Haigh [2017] CKHC 60 High Court of the Cook Islands Cook Islands 24 Jul 2017 PacLII flag
Auckland Gas Co Ltd v Commissioner of Inland Revenue [1998] NZCA 301; [1999] 2 NZLR 409; (1999) 19 NZTC 15,027 Court of Appeal of New Zealand New Zealand 15 Dec 1998 NZLII flag 30

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1961) 1 NZTBR 121 (1961) 1 NZTBR 121 New Zealand circa 1961 flag 1
(1991) 13 NZTC 3,052 (1991) 13 NZTC 3,052 New Zealand circa 1991 CCH New Zealand flag 1
[1926] AC 204 [1926] AC 204 United Kingdom circa 1926 LexisNexis / Westlaw flag 1
[1993] New Zealand Valuers Journal 23 [1993] New Zealand Valuers Journal 23 New Zealand Valuers' Journal New Zealand circa 1993 flag 1
Auckland Trotting Club (Inc) v Commissioner of Inland Revenue [1968] NZLR 967 New Zealand circa 1968 LexisNexis flag 9
Australia Ltd v C of Ti [1966] AC 275 United Kingdom circa 1966 LexisNexis / Westlaw flag 5
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
Bumley Football & Athletic Co Ltd [1983] All ER 244 United Kingdom circa 1983 LexisNexis flag 1
CA; Highland Railway Co v Balderston (1889) 2 Tax Cas 485 United Kingdom circa 1889 flag 7
Case J92 v Commissioner of Inland Revenue [1987] NZTRA 24; (1987) 11 TRNZ 217; (1987) 9 NZTC 1,518 New Zealand Taxation Review Authority New Zealand 3 Nov 1987 NZLII flag 3
CIR v LD Nathan & Co Ltd [1972] NZLR 209 New Zealand circa 1972 LexisNexis flag 10
Colonial Motor Co Ltd v Com-missioner of Inland Revenue [1994] TRNZ 67 New Zealand circa 1994 flag 1
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
Conn v Robins Bros Ltd (1966) 43 Tax Cas 266 United Kingdom circa 1966 flag 6
FCT v Western Suburbs Cinemas Ltd [1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452 High Court of Australia Australia - Commonwealth 11 Jun 1952 AustLII flag 37
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
JT Hodgins (Inspector of Taxes) v Plunder & Pollak (Ireland) Ltd [1957] IR 58 circa 1957 3
Lindsay v FCT [1961] HCA 93; (1961) 106 CLR 377; [1961] ALR 58; 12 ATD 197; 34 ALJR 239 High Court of Australia Australia - Commonwealth 14 Dec 1961 AustLII flag 25
Lurcott v Wakely & Wheeler [1911] UKLawRpKQB 33; [1911] 1 KB 905; [1911-13] All ER 41 United Kingdom 22 Feb 1911 CommonLII flag 83
Margrett v Lowestoft Water & Gas Co (1935) 19 Tax Cas 481 United Kingdom circa 1935 flag 13
Morcom v Campbell-Johnson [1956] 1 QB 106; [1955] 3 All ER 264 United Kingdom circa 1956 LexisNexis / Westlaw flag 86
Ounsworth v Vickers Ltd [1915] 3 KB 267; 6 Tax Cas 671 United Kingdom circa 1915 LexisNexis / Westlaw flag 29
PC; O Grady v Bullcroft Main Collieries Ltd (1932) 17 Tax Cas 93 United Kingdom circa 1932 flag 8
Phillips v Whieldon Sanitary Potteries Ltd (1952) 33 Tax Cas 213 United Kingdom circa 1952 flag 8
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 80
Rhodesia Railways Ltd v Income Tax Collector, Bechuanaland [1933] AC 368 United Kingdom circa 1933 LexisNexis / Westlaw flag 13
Samuel Jones & Co (Devondale) Ltd v Commissioners of Inland Revenue (1951) 32 Tax Cas 513 United Kingdom circa 1951 flag 9
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Tucker v Granada Motorway Services Ltd [1977] 3 All ER 865 United Kingdom circa 1977 LexisNexis flag 5
United Collieries Ltd v Inland Revenue Commissioners [1930] SC 215; (1929) 12 Tax Cas 1248 United Kingdom - Scotland circa 1929 flag 27
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64
W Thomas & Co Pty Ltd v FCT [1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78 High Court of Australia Australia - Commonwealth 3 Nov 1965 AustLII flag 61
1 NZLR 193 1 NZLR 193 New Zealand circa 1910 LexisNexis flag 5
3 All Er 146 3 All ER 146 United Kingdom circa 1910 LexisNexis flag 4

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