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Commissioner of Inland Revenue v Zentrum Holdings Ltd   flag  2

[2005] NZHC 490; [2006] 1 NZLR 710; (2005) 22 NZTC 19,510
High Court of New Zealand
New Zealand
16th September, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Beckham v Cir HC Ak Civ-2005-404-4522 [2007] NZHC 717 High Court of New Zealand New Zealand 30 Jul 2007 NZLII flag
Commissioner of Inland Revenue v Zentrum Holdings Ltd CA215/05 [2006] NZCA 99; (2006) 22 NZTC 19,912; [2007] 1 NZLR 145 Court of Appeal of New Zealand New Zealand 23 May 2006 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v Willy HC Wellington CIV 2003-485-1311 [2004] NZHC 1707; (2004) 21 NZTC 18,634 High Court of New Zealand New Zealand 3 Jun 2004 NZLII flag 4
Simunovich Fisheries Ltd v Commissioner of Inland Revenue [2002] 2 NZLR 516; (2002) 20 NZTC 17,456 New Zealand circa 2002 LexisNexis flag 5
F B Duvall Ltd v Commissioner of Inland Revenue [2000] NZCA 54; (2000) 19 NZTC 15,658 Court of Appeal of New Zealand New Zealand 17 May 2000 NZLII flag 8
Dandelion Investments Ltd v Commissioner of Inland Revenue [2000] NZCA 38; [2000] 2 NZLR 548; (2000) 19 NZTC 15,585 Court of Appeal of New Zealand New Zealand 6 Mar 2000 NZLII flag 4
Union Steamship Co of New Zealand Ltd v Commissioner of Inland Revenue CA252/95 [1996] NZCA 704; (1996) 17 NZTC 12,629 Court of Appeal of New Zealand New Zealand 22 Jul 1996 NZLII flag 3
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue (No 1) [1995] NZTC 12,253 New Zealand circa 1995 CCH New Zealand flag 1
BASF New Zealand Ltd v Commissioner of Inland Revenue (1995) 17 NZTC 12,136 New Zealand circa 1995 CCH New Zealand flag 6
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
2 NZLR 1; [1991] 2 AC 427 2 NZLR 1; [1991] 2 AC 427 New Zealand circa 1991 LexisNexis flag 39
R v Kincaid [1991] 2 NZLR 1 New Zealand circa 1991 LexisNexis flag 24
Smith v Commissioner of Inland Revenue CA16/87 [1987] NZCA 56; [1987] 1 NZLR 727; (1987) 9 NZTC 6,118; (1986) 10 TRNZ 717 Court of Appeal of New Zealand New Zealand 12 Jun 1987 NZLII flag 8
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
Perkowski v Wellington City Corporation [1959] 1 NZLR 1; [1959] AC 53 New Zealand circa 1959 LexisNexis flag 10
3 NZLR 274 3 NZLR 274 New Zealand circa 1994 LexisNexis flag 1
2 NZLR 681 2 NZLR 681 New Zealand circa 1994 LexisNexis flag 2
2 NZLR 548 2 NZLR 548 New Zealand circa 1994 LexisNexis flag 6
2 NZLR 516 2 NZLR 516 New Zealand circa 1994 LexisNexis flag 3
1 NZLR 428 1 NZLR 428 New Zealand circa 1994 LexisNexis flag 8

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