Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96 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
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	30
Air Rarotonga Ltd v Haigh	[2017] CKHC 60	High Court of the Cook Islands	Cook Islands	24 Jul 2017	PacLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
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	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	305
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	398
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII	64
(1991) 13 NZTC 3,052	(1991) 13 NZTC 3,052		New Zealand	circa 1991	CCH New Zealand	1
Lurcott v Wakely & Wheeler	[1911] UKLawRpKQB 33; [1911] 1 KB 905; [1911-13] All ER 41		United Kingdom	22 Feb 1911	CommonLII	83
Bumley Football & Athletic Co Ltd	[1983] All ER 244		United Kingdom	circa 1983	LexisNexis	1
Tucker v Granada Motorway Services Ltd	[1977] 3 All ER 865		United Kingdom	circa 1977	LexisNexis	5
CIR v LD Nathan & Co Ltd	[1972] NZLR 209		New Zealand	circa 1972	LexisNexis	10
Auckland Trotting Club (Inc) v Commissioner of Inland Revenue	[1968] NZLR 967		New Zealand	circa 1968	LexisNexis	9
3 All Er 146	3 All ER 146		United Kingdom	circa 1968	LexisNexis	4
1 NZLR 193	1 NZLR 193		New Zealand	circa 1968	LexisNexis	5
Australia Ltd v C of Ti	[1966] AC 275		United Kingdom	circa 1966	LexisNexis / Westlaw	5
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	80
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw	70
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw	45
Morcom v Campbell-Johnson	[1956] 1 QB 106; [1955] 3 All ER 264		United Kingdom	circa 1956	LexisNexis / Westlaw	86
Rhodesia Railways Ltd v Income Tax Collector, Bechuanaland	[1933] AC 368		United Kingdom	circa 1933	LexisNexis / Westlaw	13
[1926] AC 204	[1926] AC 204		United Kingdom	circa 1926	LexisNexis / Westlaw	1
Ounsworth v Vickers Ltd	[1915] 3 KB 267; 6 Tax Cas 671		United Kingdom	circa 1915	LexisNexis / Westlaw	29
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	30
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	3
Air Rarotonga Ltd v Haigh	[2017] CKHC 60	High Court of the Cook Islands	Cook Islands	24 Jul 2017	PacLII
Samuel Jones & Co (Devondale) Ltd v Commissioners of Inland Revenue	(1951) 32 Tax Cas 513		United Kingdom	circa 1951		9
CA; Highland Railway Co v Balderston	(1889) 2 Tax Cas 485		United Kingdom	circa 1889		7
PC; O Grady v Bullcroft Main Collieries Ltd	(1932) 17 Tax Cas 93		United Kingdom	circa 1932		8
[1993] New Zealand Valuers Journal 23	[1993] New Zealand Valuers Journal 23	New Zealand Valuers' Journal	New Zealand	circa 1993		1
Colonial Motor Co Ltd v Com-missioner of Inland Revenue	[1994] TRNZ 67		New Zealand	circa 1994		1
United Collieries Ltd v Inland Revenue Commissioners	[1930] SC 215; (1929) 12 Tax Cas 1248		United Kingdom - Scotland	circa 1929		27
Conn v Robins Bros Ltd	(1966) 43 Tax Cas 266		United Kingdom	circa 1966		6
JT Hodgins (Inspector of Taxes) v Plunder & Pollak (Ireland) Ltd	[1957] IR 58			circa 1957		3
(1961) 1 NZTBR 121	(1961) 1 NZTBR 121		New Zealand	circa 1961		1
Phillips v Whieldon Sanitary Potteries Ltd	(1952) 33 Tax Cas 213		United Kingdom	circa 1952		8
Margrett v Lowestoft Water & Gas Co	(1935) 19 Tax Cas 481		United Kingdom	circa 1935		13

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback