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Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue   flag  153

[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289
Supreme Court of New Zealand
New Zealand
19th December, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd [2012] NZSC 94; [2013] 1 NZLR 804; (2012) 25 NZTC 20-151 Supreme Court of New Zealand New Zealand 9 Nov 2012 NZLII flag 154
FMV v TZB [2021] NZSC 102; [2021] 1 NZLR 466; [2021] ERNZ 740; (2021) 11 NZELC 79-135 Supreme Court of New Zealand New Zealand 20 Aug 2021 NZLII flag 96
Clayton v Clayton [Vaughan Road Property Trust] [2016] NZSC 29; [2016] 1 NZLR 551; (2016) 4 NZTR 26-002; (2016) 31 FRNZ 61; [2016] NZFLR 230 Supreme Court of New Zealand New Zealand 23 Mar 2016 NZLII flag 84
Clayton v Clayton [2015] NZCA 30; [2015] 3 NZLR 293; [2015] NZFLR 233; (2015) 30 FRNZ 1; (2015) 4 NZTR 25-001 Court of Appeal of New Zealand New Zealand 26 Feb 2015 NZLII flag 63
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2014] NZCA 348; (2014) 22 PRNZ 322; (2014) 26 NZTC 21-084 Court of Appeal of New Zealand New Zealand 5 Aug 2014 NZLII flag 48
Vervoort v Forrest [2016] NZCA 375; [2016] 3 NZLR 807; (2016) 4 NZTR 26-017; (2016) 30 FRNZ 790 Court of Appeal of New Zealand New Zealand 4 Aug 2016 NZLII flag 37
Penny v Commissioner of Inland Revenue [2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014 Supreme Court of New Zealand New Zealand 24 Aug 2011 NZLII flag 37
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
Stiassny v Commissioner of Inland Revenue [2012] NZSC 106; [2013] 1 NZLR 453; (2012) 13 TCLR 497; (2012) 25 NZTC 20-154; (2012) 11 NZCLC 98-014 Supreme Court of New Zealand New Zealand 28 Nov 2012 NZLII flag 28
Commissioner of Inland Revenue v BNZ Investments Ltd [2009] NZCA 47; (2009) 19 PRNZ 553; (2009) 24 NZTC 23,387 Court of Appeal of New Zealand New Zealand 4 Mar 2009 NZLII flag 28
Chorus v Commerce Commission [2014] NZCA 440 Court of Appeal of New Zealand New Zealand 8 Sep 2014 NZLII flag 24
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2010] NZHC 176; [2011] 1 NZLR 336; (2010) 24 NZTC 24,079 High Court of New Zealand New Zealand 26 Feb 2010 NZLII flag 23
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2011] NZCA 638; [2012] 2 NZLR 823; (2011) 25 NZTC 20-100 Court of Appeal of New Zealand New Zealand 14 Dec 2011 NZLII flag 20
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
R v Singh [2015] NZHC 2369 High Court of New Zealand New Zealand 29 Sep 2015 NZLII flag 18
Bradbury v Commissioner of Inland Revenue [2015] NZSC 80; [2015] 1 NZLR 739; (2015) 27 NZTC 22-009 Supreme Court of New Zealand New Zealand 8 Jun 2015 NZLII flag 16
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2014] NZCA 350; (2014) 26 NZTC 21-086 Court of Appeal of New Zealand New Zealand 5 Aug 2014 NZLII flag 16
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 flag 15
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 flag 15
Memelink v Haines [2021] NZHC 1992 High Court of New Zealand New Zealand 3 Aug 2021 NZLII flag 14
Nisha v LSG Sky Chefs New Zealand Ltd [2015] NZEmpC 171; (2015) 13 NZELR 185; [2015] ERNZ 1124 New Zealand Employment Court New Zealand 30 Sep 2015 NZLII flag 14
Webb v Webb [2020] UKPC 22; [2021] 2 NZLR 376 Privy Council New Zealand 3 Aug 2020 BAILII flag 13
Muir v Judicial Conduct Commissioner [2013] NZHC 989; (2013) 26 NZTC 21-019 High Court of New Zealand New Zealand 7 May 2013 NZLII flag 13
ANZ National Bank Ltd v Commissioner of Inland Revenue [2009] NZCA 150; [2009] 3 NZLR 123; (2009) 24 NZTC 23,465 Court of Appeal of New Zealand New Zealand 28 Apr 2009 NZLII flag 13
Muir v Commissioner of Inland Revenue [2015] NZCA 591; (2015) 27 NZTC 22-034 Court of Appeal of New Zealand New Zealand 8 Dec 2015 NZLII flag 12
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2013] NZHC 2361; (2013) 26 NZTC 21-032 High Court of New Zealand New Zealand 11 Sep 2013 NZLII flag 12
Bristol Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZHC 2384; (2013) 26 NZTC 21-031 High Court of New Zealand New Zealand 12 Sep 2013 NZLII flag 11
Accent Management Ltd v Attorney-General [2014] NZCA 351; (2014) 26 NZTC 21-087 Court of Appeal of New Zealand New Zealand 5 Aug 2014 NZLII flag 10
Accent Management Ltd v Attorney-General [2013] NZHC 1447; (2013) 26 NZTC 21-020 High Court of New Zealand New Zealand 17 Jun 2013 NZLII flag 10
Muir v Commissioner of Inland Revenue [2015] NZHC 792; (2015) 27 NZTC 22-004 High Court of New Zealand New Zealand 22 Apr 2015 NZLII flag 9
Glover No 2 Ltd v Glover Trust Ltd [2013] NZCA 608; (2013) 3 NZTR 23-028 Court of Appeal of New Zealand New Zealand 3 Dec 2013 NZLII flag 9
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 flag 8
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2014] NZCA 349; (2014) 26 NZTC 21-085; [2014] NZCLC 98-023 Court of Appeal of New Zealand New Zealand 5 Aug 2014 NZLII flag 8
Cullen Group Ltd v Commissioner of Inland Revenue [2019] NZHC 3110; (2019) 24 PRNZ 703 High Court of New Zealand New Zealand 29 Nov 2019 NZLII flag 7
Robt Jones Holdings Ltd v McCullagh [2018] NZCA 358 Court of Appeal of New Zealand New Zealand 10 Sep 2018 NZLII flag 7
Commissioner of Inland Revenue v Muir [2017] NZHC 1413; [2017] NZTC 23-019 High Court of New Zealand New Zealand 23 Jun 2017 NZLII flag 7
Muir v Commissioner of Inland Revenue [2016] NZSC 113; (2016) 27 NZTC 22-067 Supreme Court of New Zealand New Zealand 26 Aug 2016 NZLII flag 7
Muir v Commissioner of Inland Revenue [2016] NZSC 90; (2016) 27 NZTC 22-060 Supreme Court of New Zealand New Zealand 20 Jul 2016 NZLII flag 7
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 flag 7
Commissioner of Inland Revenue v Muir [2013] NZHC 2881; (2013) 26 NZTC 21-044 High Court of New Zealand New Zealand 31 Oct 2013 NZLII flag 7
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
Clode v Sullivan [2016] NZHC 1561 High Court of New Zealand New Zealand 8 Jul 2016 NZLII flag 6
Bradbury v Commissioner of Inland Revenue [2014] NZSC 174; (2014) 26 NZTC 21-112 Supreme Court of New Zealand New Zealand 2 Dec 2014 NZLII flag 6
Penny v Commissioner of Inland Revenue [2009] NZHC 346; [2009] 3 NZLR 523; (2009) 24 NZTC 23,406 High Court of New Zealand New Zealand 19 Mar 2009 NZLII flag 6
Justitiae Trustee Co Ltd v NZF Nominees Ltd [2021] NZHC 659 High Court of New Zealand New Zealand 30 Mar 2021 NZLII flag 5
Penn v McQueen [2019] NZHC 2192; [2019] NZFLR 241 High Court of New Zealand New Zealand 3 Sep 2019 NZLII flag 5
Nisha v LSG Sky Chefs New Zealand Ltd [2016] NZCA 21; [2016] ERNZ 65 Court of Appeal of New Zealand New Zealand 22 Feb 2016 NZLII flag 5
Charter Holdings Ltd v Commissioner of Inland Revenue [2015] NZHC 2041 High Court of New Zealand New Zealand 27 Aug 2015 NZLII flag 5
Vervoort v Spears [2015] NZHC 808; [2015] NZFLR 525 High Court of New Zealand New Zealand 23 Apr 2015 NZLII flag 5
Peebles v Attorney-General [2014] NZHC 2635; (2014) 26 NZTC 21-107 High Court of New Zealand New Zealand 24 Oct 2014 NZLII flag 5
New Zealand Fire Service Commission v Insurance Brokers Association of New Zealand Incorporated [2014] NZCA 179; [2014] 3 NZLR 541 Court of Appeal of New Zealand New Zealand 13 May 2014 NZLII flag 5
Poros v Bax [2020] NZHC 1602 High Court of New Zealand New Zealand 7 Jul 2020 NZLII flag 4
Hong v Commissioner of Inland Revenue [2019] NZCA 336; (2019) 29 NZTC 24-015 Court of Appeal of New Zealand New Zealand 26 Jul 2019 NZLII flag 4
Hong v Commissioner of Inland Revenue [2018] NZHC 2539; (2018) 28 NZTC 23-073 High Court of New Zealand New Zealand 27 Sep 2018 NZLII flag 4
Clearspan Property Assets Ltd v Spark New Zealand Trading Ltd [2017] NZHC 277; (2017) 19 ELRNZ 682; (2017) 18 NZCPR 587 High Court of New Zealand New Zealand 28 Feb 2017 NZLII flag 4
Musuku v Commissioner of Inland Revenue [2016] NZHC 934; (2016) 27 NZTC 22-052 High Court of New Zealand New Zealand 10 May 2016 NZLII flag 4
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZHC 3468 High Court of New Zealand New Zealand 18 Dec 2013 NZLII flag 4
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue [2013] NZCA 652; (2013) 26 NZTC 21-056 Court of Appeal of New Zealand New Zealand 17 Dec 2013 NZLII flag 4
Accent Management Ltd v Commissioner of Inland Revenue [2013] NZHC 3197; (2013) 26 NZTC 21-050 High Court of New Zealand New Zealand 2 Dec 2013 NZLII flag 4
BA/LLB(Hons) I Vinelight Nominees Ltd v Commissioner of Inland Revenue [2012] NZHC 3306; (2012) 25 NZTC 20-155 High Court of New Zealand New Zealand 7 Dec 2012 NZLII flag 4
R v Harris [2023] NZHC 2635 High Court of New Zealand New Zealand 21 Sep 2023 NZLII flag 3
Cullen Group Ltd v Commissioner of Inland Revenue [2019] NZHC 404; (2019) 29 NZTC 24-003 High Court of New Zealand New Zealand 12 Mar 2019 NZLII flag 3
Muir v Commissioner of Inland Revenue [2018] NZCA 129 Court of Appeal of New Zealand New Zealand 30 Apr 2018 NZLII flag 3
Muir v Taxation Review Authority [2017] NZHC 2932 High Court of New Zealand New Zealand 29 Nov 2017 NZLII flag 3
Easy Park Ltd v Commissioner of Inland Revenue [2017] NZHC 1893 High Court of New Zealand New Zealand 10 Aug 2017 NZLII flag 3
Fugle v Commissioner of Inland Revenue [2016] NZHC 1997; (2016) 27 NZTC 22,069 High Court of New Zealand New Zealand 25 Aug 2016 NZLII flag 3
Queenstown Central Ltd v March Construction Ltd [2016] NZHC 1884; (2016) 18 NZCPR 71 High Court of New Zealand New Zealand 15 Aug 2016 NZLII flag 3
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2014] NZHC 441; (2014) 26 NZTC 21-073 High Court of New Zealand New Zealand 12 Mar 2014 NZLII flag 3
Diamond v Commissioner of Inland Revenue [2013] NZTRA 10; (2013) 26 NZTC 2-009 New Zealand Taxation Review Authority New Zealand 5 Dec 2013 NZLII flag 3
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZHC 2818; (2013) 26 NZTC 21-041 High Court of New Zealand New Zealand 25 Oct 2013 NZLII flag 3
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue [2012] NZHC 1760; (2012) 25 NZTC 20-138 High Court of New Zealand New Zealand 19 Jul 2012 NZLII flag 3
Commissioner of Inland Revenue v Accent Management Ltd [2012] NZHC 1430; (2012) 25 NZTC 20-130 High Court of New Zealand New Zealand 22 Jun 2012 NZLII flag 3
New Zealand Bloodstock Finance & Leasing Ltd v Jones [2023] NZHC 2111 High Court of New Zealand New Zealand 10 Aug 2023 NZLII flag 2
Robertson v Mason [2019] NZDC 6528 District Court of New Zealand New Zealand 10 Apr 2019 NZLII flag 2
Muir v Commissioner of Inland Revenue [2018] NZSC 81 Supreme Court of New Zealand New Zealand 29 Aug 2018 NZLII flag 2
Disputant v v Commissioner of Inland Revenue [2018] NZTRA 3 New Zealand Taxation Review Authority New Zealand 29 Mar 2018 NZLII flag 2
D4 Cash Investors Ltd v Advanced Creative Technologies Ltd [2017] NZHC 3280 High Court of New Zealand New Zealand 21 Dec 2017 NZLII flag 2
Van Uden v Commissioner of Inland Revenue [2017] NZHC 2554 High Court of New Zealand New Zealand 19 Oct 2017 NZLII flag 2
Henderson v Commissioner of Inland Revenue [2016] NZHC 1987; (2016) 27 NZTC 22-068 High Court of New Zealand New Zealand 24 Aug 2016 NZLII flag 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 flag 2
Commissioner of Inland Revenue v John Curtis Developments Ltd [2014] NZHC 3034; (2014) 26 NZTC 21-113 High Court of New Zealand New Zealand 28 Nov 2014 NZLII flag 2
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd [2014] NZHC 1877 High Court of New Zealand New Zealand 11 Aug 2014 NZLII flag 2
Commissioner of Inland Revenue v Bell Road Developments Ltd [2014] NZHC 1841; (2014) 26 NZTC 21-090 High Court of New Zealand New Zealand 7 Aug 2014 NZLII flag 2
Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Ltd [2014] NZHC 1746; (2014) 26 NZTC 21-082 High Court of New Zealand New Zealand 25 Jul 2014 NZLII flag 2
Accent Management Ltd v Commissioner of Inland Revenue [2014] NZHC 758 High Court of New Zealand New Zealand 14 Apr 2014 NZLII flag 2
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZHC 3411 High Court of New Zealand New Zealand 17 Dec 2013 NZLII flag 2
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2013] NZCA 164 Court of Appeal of New Zealand New Zealand 22 May 2013 NZLII flag 2
Cockrell v Ward [2012] NZHC 3434 High Court of New Zealand New Zealand 18 Dec 2012 NZLII flag 2
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
Simpson v Commissioner of Inland Revenue HC Wellington CIV-2010-485-1860 [2011] NZHC 490; [2011] 3 NZLR 533; (2011) 25 NZTC 20-047 High Court of New Zealand New Zealand 17 May 2011 NZLII flag 2
Marriott v Attorney-General HC Auckland CIV-2008-404-001437 [2010] NZHC 2455; [2011] 1 NZLR 354; (2011) 11 NZCPR 737 High Court of New Zealand New Zealand 4 Aug 2010 NZLII flag 2
IBuy Property Ltd v He [2023] NZHC 2847 High Court of New Zealand New Zealand 11 Oct 2023 NZLII flag 1
McCarthy v McManamon [2021] NZHC 294 High Court of New Zealand New Zealand 26 Feb 2021 NZLII flag 1
Trainor (aka Tofilau) v Leotuki [2020] NZHC 3121 High Court of New Zealand New Zealand 25 Nov 2020 NZLII flag 1
Soroka v Meredith [2019] NZHC 2723; [2019] NZFLR 508 High Court of New Zealand New Zealand 24 Oct 2019 NZLII flag 1
Van Uden v Commissioner of Inland Revenue [2018] NZCA 487; (2018) 28 NZTC 23-081 Court of Appeal of New Zealand New Zealand 8 Nov 2018 NZLII flag 1
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
Unka v Dodd [2018] NZHC 1665 High Court of New Zealand New Zealand 6 Jul 2018 NZLII flag 1
Cullen Group Ltd v Commissioner of Inland Revenue [2017] NZHC 3260 High Court of New Zealand New Zealand 20 Dec 2017 NZLII flag 1
Clode v Sullivan [2017] NZCA 548; (2017) 14 TCLR 678 Court of Appeal of New Zealand New Zealand 28 Nov 2017 NZLII flag 1
Commissioner of Inland Revenue v Fugle [2017] NZCA 230; (2017) 28 NZTC 23-017 Court of Appeal of New Zealand New Zealand 1 Jun 2017 NZLII flag 1
Case 1/2017 [2017] NZTRA 1; (2017) 28 NZTC 4-000 New Zealand Taxation Review Authority New Zealand 24 Feb 2017 NZLII flag 1
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue [2016] NZHC 2708; (2016) 27 NZTC 22-079 High Court of New Zealand New Zealand 11 Nov 2016 NZLII flag 1
Disputant H v Commissioner of Inland Revenue [2016] NZTRA 11 New Zealand Taxation Review Authority New Zealand 7 Oct 2016 NZLII flag 1
AAA Developments (Ormiston) Ltd v Commissioner of Inland Revenue [2015] NZHC 2318; (2015) 27 NZTC 22-026 High Court of New Zealand New Zealand 23 Sep 2015 NZLII flag 1
Commissioner of Inland Revenue v Great North Motor Co Ltd (in Receivership) [2015] NZHC 1645 High Court of New Zealand New Zealand 14 Jul 2015 NZLII flag 1
Webster Group of Objectors v Commissioner of Inland Revenue [2015] NZHC 1532 High Court of New Zealand New Zealand 3 Jul 2015 NZLII flag 1
Disputant Land Developer v Commissioner of Inland Revenue [2014] NZTRA 17 New Zealand Taxation Review Authority New Zealand 9 Dec 2014 NZLII flag 1
Beecham v Commissioner of Inland Revenue [2014] NZHC 2839; (2014) 26 NZTC 21-111 High Court of New Zealand New Zealand 14 Nov 2014 NZLII flag 1
Greymouth Holdings Ltd v Jet Trustees Ltd [2014] NZHC 2679 High Court of New Zealand New Zealand 30 Oct 2014 NZLII flag 1
Commissioner of Inland Revenue v Accent Management Ltd [2014] NZHC 1878 High Court of New Zealand New Zealand 11 Aug 2014 NZLII flag 1
Alesco v Commissioner of Inland Revenue [2013] NZSC 66 Supreme Court of New Zealand New Zealand 9 Jul 2013 NZLII flag 1
Disputant v v Commissioner of Inland Revenue [2012] NZTRA 8 New Zealand Taxation Review Authority New Zealand 11 Sep 2012 NZLII flag 1
Drummond v Commissioner of Inland Revenue [2012] NZHC 2028; (2012) 25 NZTC 20-141 High Court of New Zealand New Zealand 13 Aug 2012 NZLII flag 1
v Trust v Commissioner of Inland Revenue [2011] NZTRA 7 New Zealand Taxation Review Authority New Zealand 5 Aug 2011 NZLII flag 1
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 flag 1
DT United Kingdom Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-5580 [2010] NZHC 1306; (2010) 24 NZTC 24,369 High Court of New Zealand New Zealand 9 Jul 2010 NZLII flag 1
Case Z24 [2010] NZTRA 4; (2010) 24 NZTC 14,354 New Zealand Taxation Review Authority New Zealand 4 Feb 2010 NZLII flag 1
XXX v Commissioner of Inland Revenue [2024] NZTRA 1 New Zealand Taxation Review Authority New Zealand 30 Jan 2024 NZLII flag
Fiji Cayman Holdings v Fiji Revenue and Customs Service [2023] FJHC 737 High Court of Fiji Fiji 9 Oct 2023 PacLII flag
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2021] NZSCTrans 7 New Zealand 8 Jun 2021 NZLII flag
AB Trust v Commissioner of Inland Revenue [2020] NZTRA 2; (2020) 29 NZTC 5-007 New Zealand Taxation Review Authority New Zealand 2 Dec 2020 NZLII flag
Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board [2020] NZSCTrans 23 New Zealand 15 Sep 2020 NZLII flag
DLC v Commissioner of Inland Revenue [2019] NZTRA 5 New Zealand Taxation Review Authority New Zealand 27 Sep 2019 NZLII flag
Provident Insurance Corporation Ltd v Commissioner of Inland Revenue [2019] NZHC 995 High Court of New Zealand New Zealand 8 May 2019 NZLII flag
Van Uden v Commissioner of Inland Revenue [2019] NZSC 29 Supreme Court of New Zealand New Zealand 19 Mar 2019 NZLII flag
Disputant XA v Commissioner of Inland Revenue [2018] NZTRA 9 New Zealand Taxation Review Authority New Zealand 12 Dec 2018 NZLII flag
Muir v Commissioner of Inland Revenue [2018] NZCA 456 Court of Appeal of New Zealand New Zealand 26 Oct 2018 NZLII flag
Wong v Commissioner of Inland Revenue [2018] NZHC 2729 High Court of New Zealand New Zealand 19 Oct 2018 NZLII flag
Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075 High Court of New Zealand New Zealand 14 Aug 2018 NZLII flag
Commissioner of Inland Revenue v Muir [2018] NZHC 1407 High Court of New Zealand New Zealand 15 Jun 2018 NZLII flag
Official Assignee v MWA Consultants Ltd [2017] NZHC 2801 High Court of New Zealand New Zealand 15 Nov 2017 NZLII flag
Webb v Webb [2017] CKHC 31 High Court of the Cook Islands Cook Islands 23 Aug 2017 PacLII flag
Duthie v Roose [2017] NZSCTrans 26 New Zealand 8 Aug 2017 NZLII flag
Disputant O v Commissioner of Inland Revenue [2017] NZTRA 4 New Zealand Taxation Review Authority New Zealand 26 Jul 2017 NZLII flag
Honk Land Trustees Ltd v Commissioner of Inland Revenue [2017] NZCA 54 Court of Appeal of New Zealand New Zealand 10 Mar 2017 NZLII flag
ANZCO Foods Ltd v Commissioner of Inland Revenue [2016] NZHC 1015 High Court of New Zealand New Zealand 18 May 2016 NZLII flag
Tale Holdings Ltd v Commissioner of Inland Revenue [2016] NZHC 763 High Court of New Zealand New Zealand 22 Apr 2016 NZLII flag
Q v Chief Executive of the New Zealand Customs Service [2016] NZCAA 1 New Zealand Customs Appeal Authority New Zealand 18 Mar 2016 NZLII flag
Disputant A v Commissioner of Inland Revenue [2016] NZTRA 1 New Zealand Taxation Review Authority New Zealand 29 Jan 2016 NZLII flag
Disputant O v Commissioner of Inland Revenue [2015] NZTRA 20 New Zealand Taxation Review Authority New Zealand 27 Nov 2015 NZLII flag
Ben Nevis Forestry Ventures Ltd v Attorney-General [2015] NZHC 121 High Court of New Zealand New Zealand 10 Feb 2015 NZLII flag
Peebles v Attorney-General [2014] NZHC 3040 High Court of New Zealand New Zealand 2 Dec 2014 NZLII flag
Disputant I v Commissioner of Inland Revenue [2014] NZTRA 9 New Zealand Taxation Review Authority New Zealand 14 Jul 2014 NZLII flag
HC Services Ltd v Commissioner of Inland Revenue [2014] NZHC 1169 High Court of New Zealand New Zealand 29 May 2014 NZLII flag
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZSC 128 Supreme Court of New Zealand New Zealand 20 Nov 2013 NZLII flag
Disputant v v Commissioner of Inland Revenue [2013] NZTRA 9 New Zealand Taxation Review Authority New Zealand 6 Nov 2013 NZLII flag
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZCA 493 Court of Appeal of New Zealand New Zealand 18 Oct 2013 NZLII flag
Blackmount Forests Ltd v Trinity Foundation (Services [2013] NZHC 2209 High Court of New Zealand New Zealand 28 Aug 2013 NZLII flag
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd [2012] NZSCTrans 8 New Zealand 19 Jun 2012 NZLII flag
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue [2011] NZSCTrans 19 New Zealand 27 Jun 2011 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
D v Commissioner of Inland Revenue [2010] NZTRA 8 New Zealand Taxation Review Authority New Zealand 16 Jun 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
Whether loans capital or income [2010] NZTRA 3 New Zealand Taxation Review Authority New Zealand 27 Jan 2010 NZLII flag
Whether transaction designed as a tax and GST avoidance scheme [2010] NZTRA 2 New Zealand Taxation Review Authority New Zealand 15 Jan 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 Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
Dividing relationship property: time for change? [2017] NZLCIP 41 New Zealand Law Commission - Issues Papers New Zealand circa 2017 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"The Illusory Trust Doctrine: Formal or Substantive?" [2020] VUWLawRw 8 Bennett, Mark New Zealand circa 2020 NZLII flag
"Trending Towards Convergence" [2020] JlATaxTA 4 Tretola, John Gaetano Australia circa 2020 AustLII flag
"Tax as law" (2017) 15 Otago Law Review 49 Griffiths, Shelley New Zealand circa 2017 NZLII flag
"Multilateral Tax Convention to Prevent Base Erosion and Profit Shifting" (2017) 23 Auckland University Law Review 384 Johnston, Samuel New Zealand circa 2017 NZLII flag
"Australian tax avoidance cases - A comparative approach" (FCA) [2017] FedJSchol 9 Pagone, Justice Australia circa 2017 AustLII flag
"Deciding tax cases" (FCA) [2017] FedJSchol 15 Pagone, Justice Australia circa 2017 AustLII flag
"Protecting the revenue - Some common international issues" (FCA) [2017] FedJSchol 16 Pagone, Justice Australia circa 2017 AustLII flag
"The Property (Relationships) Act 1976 and Trusts: Proposals for Reform" [2016] VUWLawRw 24 Peart, Nicola New Zealand circa 2016 NZLII flag
"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 flag
"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?" [2015] VUWLawRw 16 Miles, Sarah New Zealand circa 2015 NZLII flag
"Director and Shareholder Liability at Pike River Coal" (2015) 21 Canterbury Law Review 1 Pavlovich, Alison; Watson, Susan New Zealand circa 2015 NZLII flag
"Case Notes" (2014) 20 Auckland University Law Review 270 Chalton, Anna; Narayan, Shiv; Upadhyay, Nupur New Zealand circa 2014 NZLII flag
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165" (2010) 8 E-Journal of Tax Research 64 Keating, Mark Australia circa 2010 AustLII flag
"Case Notes" (2009) 15 Auckland University Law Review 227 Fotherby, William; Kelly, Katrina; Orr, Brendon New Zealand circa 2009 NZLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
"The Illusory Trust Doctrine: Formal or Substantive?" [2020] VUWLawRw 8 Bennett, Mark New Zealand circa 2020 NZLII flag
"Trending Towards Convergence" [2020] JlATaxTA 4 Tretola, John Gaetano Australia circa 2020 AustLII flag
DLC v Commissioner of Inland Revenue [2019] NZTRA 5 New Zealand Taxation Review Authority New Zealand 27 Sep 2019 NZLII flag
Provident Insurance Corporation Ltd v Commissioner of Inland Revenue [2019] NZHC 995 High Court of New Zealand New Zealand 8 May 2019 NZLII flag
Van Uden v Commissioner of Inland Revenue [2019] NZSC 29 Supreme Court of New Zealand New Zealand 19 Mar 2019 NZLII flag
Disputant XA v Commissioner of Inland Revenue [2018] NZTRA 9 New Zealand Taxation Review Authority New Zealand 12 Dec 2018 NZLII flag
Muir v Commissioner of Inland Revenue [2018] NZCA 456 Court of Appeal of New Zealand New Zealand 26 Oct 2018 NZLII flag
Wong v Commissioner of Inland Revenue [2018] NZHC 2729 High Court of New Zealand New Zealand 19 Oct 2018 NZLII flag
Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075 High Court of New Zealand New Zealand 14 Aug 2018 NZLII flag
Commissioner of Inland Revenue v Muir [2018] NZHC 1407 High Court of New Zealand New Zealand 15 Jun 2018 NZLII flag
Official Assignee v MWA Consultants Ltd [2017] NZHC 2801 High Court of New Zealand New Zealand 15 Nov 2017 NZLII flag
Webb v Webb [2017] CKHC 31 High Court of the Cook Islands Cook Islands 23 Aug 2017 PacLII flag
Duthie v Roose [2017] NZSCTrans 26 New Zealand 8 Aug 2017 NZLII flag
Disputant O v Commissioner of Inland Revenue [2017] NZTRA 4 New Zealand Taxation Review Authority New Zealand 26 Jul 2017 NZLII flag
Honk Land Trustees Ltd v Commissioner of Inland Revenue [2017] NZCA 54 Court of Appeal of New Zealand New Zealand 10 Mar 2017 NZLII flag
Dividing relationship property: time for change? [2017] NZLCIP 41 New Zealand Law Commission - Issues Papers New Zealand circa 2017 NZLII flag
"Protecting the revenue - Some common international issues" (FCA) [2017] FedJSchol 16 Pagone, Justice Australia circa 2017 AustLII flag
"Tax as law" (2017) 15 Otago Law Review 49 Griffiths, Shelley New Zealand circa 2017 NZLII flag
"Deciding tax cases" (FCA) [2017] FedJSchol 15 Pagone, Justice Australia circa 2017 AustLII flag
"Australian tax avoidance cases - A comparative approach" (FCA) [2017] FedJSchol 9 Pagone, Justice Australia circa 2017 AustLII flag
"Multilateral Tax Convention to Prevent Base Erosion and Profit Shifting" (2017) 23 Auckland University Law Review 384 Johnston, Samuel New Zealand circa 2017 NZLII flag
ANZCO Foods Ltd v Commissioner of Inland Revenue [2016] NZHC 1015 High Court of New Zealand New Zealand 18 May 2016 NZLII flag
Tale Holdings Ltd v Commissioner of Inland Revenue [2016] NZHC 763 High Court of New Zealand New Zealand 22 Apr 2016 NZLII flag
Q v Chief Executive of the New Zealand Customs Service [2016] NZCAA 1 New Zealand Customs Appeal Authority New Zealand 18 Mar 2016 NZLII flag
Disputant A v Commissioner of Inland Revenue [2016] NZTRA 1 New Zealand Taxation Review Authority New Zealand 29 Jan 2016 NZLII flag
"The Property (Relationships) Act 1976 and Trusts: Proposals for Reform" [2016] VUWLawRw 24 Peart, Nicola New Zealand circa 2016 NZLII flag
Disputant O v Commissioner of Inland Revenue [2015] NZTRA 20 New Zealand Taxation Review Authority New Zealand 27 Nov 2015 NZLII flag
Ben Nevis Forestry Ventures Ltd v Attorney-General [2015] NZHC 121 High Court of New Zealand New Zealand 10 Feb 2015 NZLII flag
"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 flag
"Director and Shareholder Liability at Pike River Coal" (2015) 21 Canterbury Law Review 1 Pavlovich, Alison; Watson, Susan New Zealand circa 2015 NZLII flag
"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?" [2015] VUWLawRw 16 Miles, Sarah New Zealand circa 2015 NZLII flag
Peebles v Attorney-General [2014] NZHC 3040 High Court of New Zealand New Zealand 2 Dec 2014 NZLII flag
Disputant I v Commissioner of Inland Revenue [2014] NZTRA 9 New Zealand Taxation Review Authority New Zealand 14 Jul 2014 NZLII flag
HC Services Ltd v Commissioner of Inland Revenue [2014] NZHC 1169 High Court of New Zealand New Zealand 29 May 2014 NZLII flag
"Case Notes" (2014) 20 Auckland University Law Review 270 Chalton, Anna; Narayan, Shiv; Upadhyay, Nupur New Zealand circa 2014 NZLII flag
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZSC 128 Supreme Court of New Zealand New Zealand 20 Nov 2013 NZLII flag
Disputant v v Commissioner of Inland Revenue [2013] NZTRA 9 New Zealand Taxation Review Authority New Zealand 6 Nov 2013 NZLII flag
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZCA 493 Court of Appeal of New Zealand New Zealand 18 Oct 2013 NZLII flag
Blackmount Forests Ltd v Trinity Foundation (Services [2013] NZHC 2209 High Court of New Zealand New Zealand 28 Aug 2013 NZLII flag
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd [2012] NZSCTrans 8 New Zealand 19 Jun 2012 NZLII flag
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue [2011] NZSCTrans 19 New Zealand 27 Jun 2011 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
D v Commissioner of Inland Revenue [2010] NZTRA 8 New Zealand Taxation Review Authority New Zealand 16 Jun 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
Whether loans capital or income [2010] NZTRA 3 New Zealand Taxation Review Authority New Zealand 27 Jan 2010 NZLII flag
Whether transaction designed as a tax and GST avoidance scheme [2010] NZTRA 2 New Zealand Taxation Review Authority New Zealand 15 Jan 2010 NZLII flag
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165" (2010) 8 E-Journal of Tax Research 64 Keating, Mark Australia circa 2010 AustLII 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
"Case Notes" (2009) 15 Auckland University Law Review 227 Fotherby, William; Kelly, Katrina; Orr, Brendon New Zealand circa 2009 NZLII flag

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