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Penny v Commissioner of Inland Revenue   flag  37

[2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014
Supreme Court of New Zealand
New Zealand
24th August, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wiles v The Vice-Chancellor of the University of Auckland [2023] NZEmpC 45; [2023] ERNZ 143 New Zealand Employment Court New Zealand 20 Mar 2023 NZLII flag 2
Wiles v Vice-Chancellor of the University of Auckland [2022] NZEmpC 140 New Zealand Employment Court New Zealand 9 Aug 2022 NZLII flag 1
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2021] NZSCTrans 7 New Zealand 8 Jun 2021 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
Commissioner of Inland Revenue v Livingspace Properties Ltd (in liq and in rec) [2019] NZHC 711 High Court of New Zealand New Zealand 5 Apr 2019 NZLII flag 1
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
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
Mainzeal Property and Construction Ltd (in liq) v Yan [2018] NZHC 2470 High Court of New Zealand New Zealand 20 Sep 2018 NZLII flag 4
An appeal against a decision of a Benefits Review Committee [2018] NZSSAA 42 Social Security Appeal Authority of New Zealand New Zealand 3 Sep 2018 NZLII flag
Xiao v Sun [2018] NZHC 536 High Court of New Zealand New Zealand 26 Mar 2018 NZLII flag 3
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
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
Gardner v Accident Compensation Corporation [2016] NZACC 320 New Zealand Accident Compensation Appeals New Zealand 9 Dec 2016 NZLII flag 5
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
Tale Holdings Ltd v Commissioner of Inland Revenue [2016] NZHC 763 High Court of New Zealand New Zealand 22 Apr 2016 NZLII flag
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
Masters v Stewart [2014] NZHC 2419; (2014) 3 NZTR 24-017 High Court of New Zealand New Zealand 3 Oct 2014 NZLII flag 6
Houghton v Saunders [2014] NZHC 423; (2014) 21 PRNZ 721 High Court of New Zealand New Zealand 10 Mar 2014 NZLII flag 6
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
Disputant v v Commissioner of Inland Revenue [2013] NZTRA 9 New Zealand Taxation Review Authority New Zealand 6 Nov 2013 NZLII flag
Auckland Waterfront Development Agency Ltd v Mobil Oil New Zealand Ltd [2013] NZHC 2160 High Court of New Zealand New Zealand 22 Aug 2013 NZLII flag 1
Sheahan v ANZ Bank NZ Ltd [2013] NZHC 888 High Court of New Zealand New Zealand 26 Apr 2013 NZLII flag 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 flag 19
Disputant v v Commissioner of Inland Revenue [2012] NZTRA 8 New Zealand Taxation Review Authority New Zealand 11 Sep 2012 NZLII flag 1
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd [2012] NZSCTrans 8 New Zealand 19 Jun 2012 NZLII flag
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
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
D v b [2011] NZCA 474; [2011] NZFLR 1065; (2011) 25 NZTC 20-080 Court of Appeal of New Zealand New Zealand 21 Sep 2011 NZLII flag 2
Yandina Investments Ltd v Commissioner of Inland Revenue HC Auckland CIV 2006-485-1228 [2011] NZHC 1111; (2011) 25 NZTC 20-079 High Court of New Zealand New Zealand 16 Sep 2011 NZLII flag 1

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
"Trending Towards Convergence" [2020] JlATaxTA 4 Tretola, John Gaetano Australia circa 2020 AustLII flag
"The lure of equity and the academic voice Inaugural professorial lecture" (2019) 16 Otago Law Review 35 Palmer, Jessica New Zealand circa 2019 NZLII flag
"Taxing Capital in the Twentieth-First Century: A New Zealand Perspective" [2015] JlATaxTA 7 Barrett, Jonathan Australia circa 2015 AustLII flag
"Developments in New Zealand Jurisprudence" (2011) 19 Waikato Law Review 203 Wilson, Margaret New Zealand circa 2011 NZLII flag
"Controlling the Trust" (2011) 12 Otago Law Review 473 Jessica Palmer New Zealand circa 2011 NZLII flag 4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
"Penny and Hooper and stare decisis" [2010] New Zealand Law Journal 404 New Zealand Law Journal New Zealand circa 2010 flag 1
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
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
Hadlee v Commissioner of Inland Revenue [1993] UKPC 8; [1993] 2 NZLR 385; (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577 Privy Council New Zealand 1 Mar 1993 BAILII flag 16
Hadlee v Commissioner of Inland Revenue [1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721 Court of Appeal of New Zealand New Zealand 31 May 1991 NZLII flag 32
Challenge Corporation Ltd v Commissioner of Inland Revenue [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53
Challenge Corporation Ltd v CIR [1986] 2 NZLR 555 New Zealand circa 1986 LexisNexis flag 4
Loader v Commissioner of Inland Revenue [1974] 2 NZLR 472 New Zealand circa 1974 LexisNexis flag 5
Peate v Commissioner of Taxation [1967] AC 308 United Kingdom circa 1967 LexisNexis / Westlaw flag 5
(1964) 111 CLR 443 (1964) 111 CLR 443 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag 73

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