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

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2021] NZSCTrans 7		New Zealand	8 Jun 2021	NZLII
Prescott v Police	[2019] NZHC 175	High Court of New Zealand	New Zealand	22 May 2019	NZLII		12
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		25
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2018] NZHC 2860	High Court of New Zealand	New Zealand	5 Nov 2018	NZLII		1
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		19
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		2
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
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		7
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
Tax avoidance, Loss Attributing Qualifying Co, renting out residential home	[2009] NZTRA 16	New Zealand Taxation Review Authority	New Zealand	23 Oct 2009	NZLII
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		2
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		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		32
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		3

Law Journal Articles Referring to this Case

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