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Trustpower Ltd v Commissioner of Inland Revenue   flag  7

[2016] NZSC 91; [2017] 1 NZLR 155; (2016) 27 NZTC 22-061
Supreme Court of New Zealand
New Zealand
27th July, 2016

Cases Referring to this Case

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

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 flag 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 flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 5
Commissioner of Taxation v Ampol Exploration Ltd (1986) 13 FCR 545; (1986) 69 ALR 289; (1986) 18 ATR 102 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 26
Bowater Power Co Ltd v Minister of National Revenue [1971] FC 421 Federal Court of Canada Canada circa 1971 CanLII flag 1
Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075 High Court of New Zealand New Zealand 14 Aug 2018 NZLII flag
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 flag 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 flag 2
"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 flag
FMV v TZB [2021] NZSC 145; (2021) 26 PRNZ 37 Supreme Court of New Zealand New Zealand 2 Nov 2021 NZLII flag 3
Houghton v Saunders [2018] NZSC 112 Supreme Court of New Zealand New Zealand 22 Nov 2018 NZLII flag 7
Trustpower Ltd v Commissioner of Inland Revenue [2015] NZSC 134 Supreme Court of New Zealand New Zealand 11 Sep 2015 NZLII flag 1
Milburn New Zealand Ltd v Commissioner of Inland Revenue (2001) 20 NZTC 17,017 New Zealand circa 2001 CCH New Zealand flag 4
Case T53 (1998) 18 NZTC 8,404 New Zealand circa 1998 CCH New Zealand flag 3
Sargent v Eayrs [1973] 1 WLR 236 United Kingdom circa 1973 LexisNexis / Westlaw flag 3
Wacky Wheatley ’ s TV & Stereo Ltd v Minister of National Revenue [1987] 2 CTC 2311 Canada circa 1987 flag 2
Stevens v Commissioner of Inland Revenue [1989] 1 NZLR 404 New Zealand circa 1989 LexisNexis flag 1
[2004] Act 30 [2004] Act 30 United Kingdom circa 2004 flag 5
Waste Management New Zealand Ltd v Commissioner of Inland Revenue (1995) 17 NZTC 12,147 New Zealand circa 1995 CCH New Zealand flag 2
ECC Quarries Ltd v Watkis (Inspector of Taxes) [1977] 1 WLR 1386 United Kingdom circa 1977 LexisNexis / Westlaw flag 6
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 Australia circa 1976 Legal Online / Westlaw flag 48

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