Case T53
|
(1998) 18 NZTC 8,404
|
|
New Zealand
|
circa 1998
|
CCH New Zealand
|
|
3
|
Waste Management New Zealand Ltd v Commissioner of Inland Revenue
|
(1995) 17 NZTC 12,147
|
|
New Zealand
|
circa 1995
|
CCH New Zealand
|
|
2
|
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
|
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
|
ECC Quarries Ltd v Watkis (Inspector of Taxes)
|
[1977] 1 WLR 1386
|
|
United Kingdom
|
circa 1977
|
LexisNexis / Westlaw
|
|
6
|
Sargent v Eayrs
|
[1973] 1 WLR 236
|
|
United Kingdom
|
circa 1973
|
LexisNexis / Westlaw
|
|
3
|
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
|
|
|
"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
|
|
|
Trustpower Ltd v Commissioner of Inland Revenue
|
[2015] NZSC 134
|
Supreme Court of New Zealand
|
New Zealand
|
11 Sep 2015
|
NZLII
|
|
1
|
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
|
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
|
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
|
"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
|
Wacky Wheatley ’ s TV & Stereo Ltd v Minister of National Revenue
|
[1987] 2 CTC 2311
|
|
Canada
|
circa 1987
|
|
|
2
|