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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
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
Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075 High Court of New Zealand New Zealand 14 Aug 2018 NZLII flag

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
Case T53 (1998) 18 NZTC 8,404 New Zealand circa 1998 CCH New Zealand flag 3
Waste Management New Zealand Ltd v Commissioner of Inland Revenue (1995) 17 NZTC 12,147 New Zealand circa 1995 CCH New Zealand flag 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 flag 26
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 Australia circa 1976 Legal Online / Westlaw flag 48
Stevens v Commissioner of Inland Revenue [1989] 1 NZLR 404 New Zealand circa 1989 LexisNexis flag 1
ECC Quarries Ltd v Watkis (Inspector of Taxes) [1977] 1 WLR 1386 United Kingdom circa 1977 LexisNexis / Westlaw flag 6
Sargent v Eayrs [1973] 1 WLR 236 United Kingdom circa 1973 LexisNexis / Westlaw flag 3
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
Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075 High Court of New Zealand New Zealand 14 Aug 2018 NZLII flag
"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
Trustpower Ltd v Commissioner of Inland Revenue [2015] NZSC 134 Supreme Court of New Zealand New Zealand 11 Sep 2015 NZLII flag 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 flag 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 flag 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 flag 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 flag 2
[2004] Act 30 [2004] Act 30 United Kingdom circa 2004 flag 5
Wacky Wheatley ’ s TV & Stereo Ltd v Minister of National Revenue [1987] 2 CTC 2311 Canada circa 1987 flag 2

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