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Miller v Commissioner of Inland Revenue     56

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
ABL v Commissioner of Inland Revenue	[2020] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	5 Jun 2020	NZLII		1
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue	[2017] NZCA 328; (2017) 11 NZCLC 98-053; (2017) 28 NZTC 23,022	Court of Appeal of New Zealand	New Zealand	31 Jul 2017	NZLII		8
Chatfield & Co Ltd v Commissioner of Inland Revenue	[2017] NZCA 148; (2017) 28 NZTC 23-015	Court of Appeal of New Zealand	New Zealand	1 May 2017	NZLII		2
Chatfield & Co Ltd v Commissioner of Inland Revenue	[2016] NZHC 2289; (2016) 27 NZTC 22-072	High Court of New Zealand	New Zealand	27 Sep 2016	NZLII		5
Michael Hill Finance (NZ) Ltd v Commissioner of Inland Revenue	[2015] NZHC 3144; [2016] 2 NZLR 665; (2015) 27 NZTC 22-036	High Court of New Zealand	New Zealand	10 Dec 2015	NZLII		2
XXX v Commissioner of Inland Revenue	[2015] NZTRA 10; (2015) 27 NZTC 3-009	New Zealand Taxation Review Authority	New Zealand	29 Jun 2015	NZLII		2
Vinelight Nominees Ltd v Commissioner of Inland Revenue	[2013] NZCA 655; (2013) 26 NZTC 21-055	Court of Appeal of New Zealand	New Zealand	16 Dec 2013	NZLII		7
Arai Korp Ltd v Commissioner of Inland Revenue	[2013] NZHC 958; (2013) 26 NZTC 21-014	High Court of New Zealand	New Zealand	3 May 2013	NZLII		6
Crocombe v Stoddart - Judgment 1	[2012] CKHC 49	High Court of the Cook Islands	Cook Islands	3 Aug 2012	PacLII
Russell v Commissioner of Inland Revenue	[2012] NZCA 128; (2012) 25 NZTC 20-120	Court of Appeal of New Zealand	New Zealand	3 Apr 2012	NZLII		15
Tannadyce Investments Ltd v Commissioner of Inland Revenue	[2011] NZSC 158; [2012] 2 NZLR 153	Supreme Court of New Zealand	New Zealand	20 Dec 2011	NZLII		124
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
Interpharma (NZ) Ltd v Commissioner of Patents HC Auckland CIV-2010-485-000506	[2011] NZHC 1202; [2012] NZAR 222	High Court of New Zealand	New Zealand	7 Oct 2011	NZLII		1
Goh v Commissioner of Inland Revenue	[2011] NZCA 344; (2011) 25 NZTC 20-066	Court of Appeal of New Zealand	New Zealand	26 Jul 2011	NZLII		8
Hardie v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1453	[2010] NZHC 2339; (2011) 25 NZTC 20-023	High Court of New Zealand	New Zealand	23 Dec 2010	NZLII		1
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
Krukziener v Commissioner of Inland Revenue HC Auckland CIV 2010-404-728	[2010] NZHC 1714; (2010) 24 NZTC 24,563	High Court of New Zealand	New Zealand	17 Sep 2010	NZLII		1
Russell v Commissioner of Inland Revenue	[2010] NZHC 1707; (2010) 24 NZTC 24,463	High Court of New Zealand	New Zealand	3 Sep 2010	NZLII		15
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
Accent Management Ltd v Commissioner of Inland Revenue	[2010] NZHC 305; (2010) 24 NZTC 24,126	High Court of New Zealand	New Zealand	12 Mar 2010	NZLII		14
FB Duvall Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-1193	[2010] NZHC 281; (2010) 24 NZTC 24,053	High Court of New Zealand	New Zealand	25 Feb 2010	NZLII		5
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 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
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
Levin v Ikiua	[2009] NZHC 879; [2010] 1 NZLR 400	High Court of New Zealand	New Zealand	24 Jul 2009	NZLII		25
Air New Zealand Ltd v Wellington International Airport Ltd	[2009] NZCA 259; [2009] 3 NZLR 713	Court of Appeal of New Zealand	New Zealand	29 Jun 2009	NZLII		27
McIlraith v Commissioner of Inland Revenue	[2009] NZCA 45	Court of Appeal of New Zealand	New Zealand	2 Mar 2009	NZLII
Westpac Banking Corporation v The Commissioner of Inland Revenue	[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340	Court of Appeal of New Zealand	New Zealand	20 Feb 2009	NZLII		33
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
Smith v the District Court AT New Plymouth HC NWP Civ-2007-443-562	[2007] NZHC 1088	High Court of New Zealand	New Zealand	16 Oct 2007	NZLII
McIlraith v Commissioner of Inland Revenue HC Hamilton CIV 2003-419-208	[2007] NZHC 1937; (2007) 23 NZTC 21,456	High Court of New Zealand	New Zealand	29 Jun 2007	NZLII		3
Ron West Motors (Otahuhu) Ltd v Commissioner of Inland Revenue	[2007] NZCA 248; (2007) 23 NZTC 21,434	Court of Appeal of New Zealand	New Zealand	18 Jun 2007	NZLII		2
Wire Supplies Ltd v Commissioner of Inland Revenue	[2007] NZCA 244; [2007] 3 NZLR 458; (2007) 23 NZTC 21,404	Court of Appeal of New Zealand	New Zealand	15 Jun 2007	NZLII		21
Cullen v Health Practitioners Disciplinary Tribunal HC Ak Civ	[2007] NZHC 540	High Court of New Zealand	New Zealand	28 May 2007	NZLII
Balich v Commissioner of Inland Revenue HC Auckland CIV 2006-404-4113	[2007] NZHC 1644; (2007) 23 NZTC 21,230	High Court of New Zealand	New Zealand	21 Feb 2007	NZLII		1
Concrete Structures (NZ) Ltd v Palmer HC Rot Civ-2004-463-825	[2006] NZHC 342	High Court of New Zealand	New Zealand	6 Apr 2006	NZLII		1
Palmer v District Court AT Henderson HC Ak Civ-2004-404-778	[2005] NZHC 59	High Court of New Zealand	New Zealand	21 Sep 2005	NZLII
Wire Supplies Ltd v Commissioner of Inland Revenue (CIR)	[2005] NZHC 1213; [2006] 2 NZLR 384; (2005) 22 NZTC 19,357	High Court of New Zealand	New Zealand	1 Sep 2005	NZLII		8
Clarke v Commissioner of Inland Revenue HC Auckland CIV2003-404-5631	[2005] NZHC 1661	High Court of New Zealand	New Zealand	4 Apr 2005	NZLII
Clarke v Commissioner of Inland Revenue HC Auckland CIV2003-404-5631	[2005] NZHC 1688; (2005) 22 NZTC 19,165	High Court of New Zealand	New Zealand	4 Apr 2005	NZLII		5
Telecom New Zealand Ltd v Christchurch City Council	[2005] NZCA 36	Court of Appeal of New Zealand	New Zealand	7 Mar 2005	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
M & J Wetherill Co Ltd v Taxation Review Authority	[2004] NZCA 270; (2004) 21 NZTC 18,924	Court of Appeal of New Zealand	New Zealand	10 Nov 2004	NZLII		3
R v Connolly	[2004] NZHC 1226; (2004) 21 NZTC 18,844	High Court of New Zealand	New Zealand	22 Oct 2004	NZLII		6
Duncan v Commissioner of Inland Revenue HC Auckland M401/87	[2004] NZHC 1579; (2004) 21 NZTC 18,735	High Court of New Zealand	New Zealand	10 Aug 2004	NZLII		8
Miller v Commissioner of Inland Revenue	[2004] NZCA 177; (2004) 21 NZTC 18,691	Court of Appeal of New Zealand	New Zealand	10 Aug 2004	NZLII
Attorney-General v Palmer	[2004] NZHC 1914; [2005] NZAR 46	High Court of New Zealand	New Zealand	16 Jul 2004	NZLII		5
Russell v Taxation Review Authority	[2003] NZCA 206; (2003) 21 NZTC 18,255	Court of Appeal of New Zealand	New Zealand	27 Aug 2003	NZLII		8
Commissioner of Inland Revenue v McIlraith HC Hamilton M162/02	[2003] NZHC 1241; (2003) 21 NZTC 18,112	High Court of New Zealand	New Zealand	19 Feb 2003	NZLII		11
Roma Properties Ltd v Commissioner of Inland Revenue (CIR)	[2002] NZCA 285; [2003] 1 NZLR 9; (2002) 20 NZTC 17,877	Court of Appeal of New Zealand	New Zealand	10 Sep 2002	NZLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue"	[2021] VUWLawRw 35	Griffiths, Shelley	New Zealand	circa 2021	NZLII
"Predication: The Test For Tax Avoidance in New Zealand From Newton to Ben Nevis"	[2015] VUWLawRw 44	Prebble, John; McIntosh, Hamish	New Zealand	circa 2015	NZLII
"Collecting Taxes"	[2002] VUWLawRw 33	Mcleod, Rob	New Zealand	circa 2002	NZLII
"Collecting Taxes"	[2002] Victoria University of Wellingtion Law Review 33	Mcleod, Rob	New Zealand	circa 2002	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Alex Harvey Industries Ltd v Commissioner of Inland Revenue	[2001] NZCA 356; (2001) 15 PRNZ 361; (2001) 20 NZTC 17,286	Court of Appeal of New Zealand	New Zealand	30 Jul 2001	NZLII		58
Kemp v Cir	(1999) 19 NZTC 15,110		New Zealand	circa 1999	CCH New Zealand		3
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
Withey v Commissioner of Inland Revenue (No 2)	(1998) 18 NZTC 13,732		New Zealand	circa 1998	CCH New Zealand		5