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Trustpower Ltd v Commissioner of Inland Revenue     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Houghton v Saunders	[2018] NZSC 112	Supreme Court of New Zealand	New Zealand	22 Nov 2018	NZLII		7
FMV v TZB	[2021] NZSC 145; (2021) 26 PRNZ 37	Supreme Court of New Zealand	New Zealand	2 Nov 2021	NZLII		3
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Editors' Note"	(2017) 23 Auckland University Law Review 8	Editors	New Zealand	circa 2017	NZLII		1
"The Capital/Revenue Distinction, Feasibility Expenditure and Trustpower Ltd v Commissioner of Inland Revenue"	(2017) 23 Auckland University Law Review 364	Plunkett, Timothy	New Zealand	circa 2017	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
ECC Quarries Ltd v Watkis (Inspector of Taxes)	[1977] 1 WLR 1386		United Kingdom	circa 1977	LexisNexis / Westlaw		6
[2004] Act 30	[2004] Act 30		United Kingdom	circa 2004			5
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII		5
Milburn New Zealand Ltd v Commissioner of Inland Revenue	(2001) 20 NZTC 17,017		New Zealand	circa 2001	CCH New Zealand		4
FMV v TZB	[2021] NZSC 145; (2021) 26 PRNZ 37	Supreme Court of New Zealand	New Zealand	2 Nov 2021	NZLII		3
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3
Case T53	(1998) 18 NZTC 8,404		New Zealand	circa 1998	CCH New Zealand		3
Sargent v Eayrs	[1973] 1 WLR 236		United Kingdom	circa 1973	LexisNexis / Westlaw		3
"The Problem with `Black Hole' and Feasibility Expenditure: Some Suggestions for Reform"	(2011) 17 New Zealand Journal of Taxation Law and Policy 67	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2011			2
Waste Management New Zealand Ltd v Commissioner of Inland Revenue	(1995) 17 NZTC 12,147		New Zealand	circa 1995	CCH New Zealand		2
Wacky Wheatley ’ s TV & Stereo Ltd v Minister of National Revenue	[1987] 2 CTC 2311		Canada	circa 1987			2
"Editors' Note"	(2017) 23 Auckland University Law Review 8	Editors	New Zealand	circa 2017	NZLII		1
Trustpower Ltd v Commissioner of Inland Revenue	[2015] NZSC 134	Supreme Court of New Zealand	New Zealand	11 Sep 2015	NZLII		1
Stevens v Commissioner of Inland Revenue	[1989] 1 NZLR 404		New Zealand	circa 1989	LexisNexis		1
Bowater Power Co Ltd v Minister of National Revenue	[1971] FC 421	Federal Court of Canada	Canada	circa 1971	CanLII		1
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
"The Capital/Revenue Distinction, Feasibility Expenditure and Trustpower Ltd v Commissioner of Inland Revenue"	(2017) 23 Auckland University Law Review 364	Plunkett, Timothy	New Zealand	circa 2017	NZLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII