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Golden Bay Cement Co Ltd v Commissioner of Inland Revenue   flag 

[1998] UKPC 42; [1998] BTC 448
Privy Council
United Kingdom
29th October, 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104
Kirkness v John Hudson & Co Ltd [1955] AC 696; [1955] 2 All ER 345 United Kingdom circa 1955 LexisNexis / Westlaw flag 100
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
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue CA214/95 [1996] NZCA 434; [1996] 2 NZLR 665; (1996) 17 NZTC 12,580 Court of Appeal of New Zealand New Zealand 13 Jun 1996 NZLII flag 38
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue HC Auckland M1542/94 [1995] NZHC 915; [1995] 3 NZLR 475; (1995) 19 TRNZ 909; (1995) 17 NZTC 12,253 High Court of New Zealand New Zealand 11 Jul 1995 NZLII flag 6
Land and Income Tax (No 2 Act 1968 United Kingdom circa 1968 flag 4

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