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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
FMV v TZB	[2021] NZSC 145; (2021) 26 PRNZ 37	Supreme Court of New Zealand	New Zealand	2 Nov 2021	NZLII		3
Houghton v Saunders	[2018] NZSC 112	Supreme Court of New Zealand	New Zealand	22 Nov 2018	NZLII		7
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
"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
[2004] Act 30	[2004] Act 30		United Kingdom	circa 2004			5
Bowater Power Co Ltd v Minister of National Revenue	[1971] FC 421	Federal Court of Canada	Canada	circa 1971	CanLII		1
Calkin v Commisioner of Inland Revenue CA69/83	[1984] NZCA 18; [1984] 1 NZLR 440; (1984) 7 TRNZ 100; (1984) 6 NZTC 61,781	Court of Appeal of New Zealand	New Zealand	10 May 1984	NZLII		36
Case T53	(1998) 18 NZTC 8,404		New Zealand	circa 1998	CCH New Zealand		3
Commissioner of Inland Revenue v Trustpower Ltd	[2015] NZCA 253; [2015] 3 NZLR 658; (2015) 27 NZTC 22-010	Court of Appeal of New Zealand	New Zealand	19 Jun 2015	NZLII		9
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		26
ECC Quarries Ltd v Watkis (Inspector of Taxes)	[1977] 1 WLR 1386		United Kingdom	circa 1977	LexisNexis / Westlaw		6
Esso Australia Resources Ltd v Commissioner of Taxation	[1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394	Federal Court of Australia	Australia - Commonwealth	22 Jul 1998	AustLII		34
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII		55
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
Sargent v Eayrs	[1973] 1 WLR 236		United Kingdom	circa 1973	LexisNexis / Westlaw		3
Softwood Pulp and Paper Ltd v FCT	(1976) 7 ATR 101		Australia	circa 1976	Legal Online / Westlaw		48
Stevens v Commissioner of Inland Revenue	[1989] 1 NZLR 404		New Zealand	circa 1989	LexisNexis		1
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
Trustpower Ltd v Commissioner of Inland Revenue	[2015] NZSC 134	Supreme Court of New Zealand	New Zealand	11 Sep 2015	NZLII		1
Wacky Wheatley ’ s TV & Stereo Ltd v Minister of National Revenue	[1987] 2 CTC 2311		Canada	circa 1987			2
Waste Management New Zealand Ltd v Commissioner of Inland Revenue	(1995) 17 NZTC 12,147		New Zealand	circa 1995	CCH New Zealand		2