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[2001] 3 NZLR 289; [2001] NZTC 17,008   flag  17

[2001] 3 NZLR 289; [2001] NZTC 17,008
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 153
Glenharrow Holdings Ltd v CIR [2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 32
Belgiorno-Nettis v Auckland Unitary Plan Independent Hearings Panel [2019] NZCA 175; [2019] 3 NZLR 345; [2019] NZRMA 535 Court of Appeal of New Zealand New Zealand 22 May 2019 NZLII flag 25
Alesco New Zealand Ltd v Commissioner of Inland Revenue [2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003 Court of Appeal of New Zealand New Zealand 5 Mar 2013 NZLII flag 19
Prescott v Police [2019] NZHC 175 High Court of New Zealand New Zealand 22 May 2019 NZLII flag 12
Commissioner of Inland Revenue v Penny [2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287 Court of Appeal of New Zealand New Zealand 4 Jun 2010 NZLII flag 7
Glenharrow Holdings Ltd v Commissioner of Inland Revenue [2007] NZCA 346; [2008] 1 NZLR 222; (2007) 23 NZTC 21,564 Court of Appeal of New Zealand New Zealand 15 Aug 2007 NZLII flag 3
Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145 [2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099 High Court of New Zealand New Zealand 12 Dec 2011 NZLII flag 2
Commerce Commission v Avanti Finance HC Auckland CRI 2008-404-210 [2009] NZHC 1689; (2009) 9 NZBLC 102,662 High Court of New Zealand New Zealand 28 Apr 2009 NZLII flag 2
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2018] NZHC 2860 High Court of New Zealand New Zealand 5 Nov 2018 NZLII flag 1
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2021] NZSCTrans 7 New Zealand 8 Jun 2021 NZLII flag
White v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1188 [2010] NZHC 1826; (2010) 24 NZTC 24,600 High Court of New Zealand New Zealand 12 Oct 2010 NZLII flag
Education Administration Ltd v Commissioner of Inland Revenue HC Auckland CIV 2007-485-2547 [2010] NZHC 663; (2010) 24 NZTC 24,238 High Court of New Zealand New Zealand 5 May 2010 NZLII flag
Tax avoidance, Loss Attributing Qualifying Co, renting out residential home [2009] NZTRA 16 New Zealand Taxation Review Authority New Zealand 23 Oct 2009 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Ascertaining the Meaning of Legislation - A Question of Context" [2007] VUWLawRw 34 Nijman, Cathy New Zealand circa 2007 NZLII flag
"Common Law and Tax Avoidance: Back to the Future?" [2004] RevenueLawJl 4 Halkyard, Andrew Australia circa 2004 AustLII flag
"Collecting Taxes" [2002] VUWLawRw 32 Harley, Geoff New Zealand circa 2002 NZLII flag

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