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Disputant G v Commissioner of Inland Revenue   flag 

[2016] NZTRA 8
New Zealand Taxation Review Authority
New Zealand
9th August, 2016

Legislation Cited

Legislation Name Provision
Income Tax Act 1916 (Cth)
Finance Act 1943

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
R v Pora [2000] NZCA 403; [2001] 2 NZLR 37; (2000) 6 HRNZ 129; (2000) 18 CRNZ 270 Court of Appeal of New Zealand New Zealand 20 Dec 2000 NZLII flag 131
Commissioner of Inland Revenue v Alcan New Zealand Ltd CA150/93 [1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715 Court of Appeal of New Zealand New Zealand 31 May 1994 NZLII flag 53
Cross v Commissioner of Inland Revenue CA51/86 [1987] NZCA 206; [1987] 1 NZLR 498; (1987) 10 TRNZ 677; (1987) 9 NZTC 6,101 Court of Appeal of New Zealand New Zealand 22 May 1987 NZLII flag 11
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 89
C v Holland [2012] NZHC 2155; [2012] 3 NZLR 672 High Court of New Zealand New Zealand 24 Aug 2012 NZLII flag 45
[2016] Nztra 08 [2016] NZTRA 08 New Zealand Taxation Review Authority New Zealand circa 2016 NZLII flag 1
Terminals (NZ) Ltd v Comptroller of Customs [2013] NZSC 139; [2014] 1 NZLR 121 Supreme Court of New Zealand New Zealand circa 2013 NZLII flag 33
Stiassny v Commissioner of Inland Revenue [2012] NZSC 106; [2013] 1 NZLR 453; (2012) 13 TCLR 497; (2012) 25 NZTC 20-154; (2012) 11 NZCLC 98-014 Supreme Court of New Zealand New Zealand 28 Nov 2012 NZLII flag 28
David McAlister v Air New Zealand Lmited [2009] NZSC 78; [2010] 1 NZLR 153; (2009) 8 HRNZ 801; [2009] ERNZ 410; (2009) 9 NZELC 93,242; (2009) 6 NZELR 704 Supreme Court of New Zealand New Zealand 20 Jul 2009 NZLII flag 82
Brooker v Police [2007] NZSC 3 Supreme Court of New Zealand New Zealand 15 Feb 2007 NZLII flag 3
Nelson v Commissioner of Inland Revenue (2001) 20 NZTC 17,220 New Zealand circa 2001 CCH New Zealand flag 1
Vela Fishing Ltd v Commissioner of Inland Revenue [2004] 1 NZLR 313; [2003] UKPC 32 New Zealand circa 2004 LexisNexis flag 5
Vinelight Nominees Ltd v Commissioner of Inland Revenue (2005) 22 NZTC 19,319 New Zealand circa 2005 CCH New Zealand flag 5
Land (Planning and Environment) (Amendment) (No 2 Act 1996 United Kingdom circa 1996 flag 20
Vinelight Nominees Ltd v Commissioner of Inland Revenue (No 2) (2005) 22 NZTC 19,520 New Zealand circa 2005 CCH New Zealand flag 1
Vinelight Nominees Ltd v Commissioner of Inland Revenue (2005) 22 NZTC 19,519 New Zealand circa 2005 CCH New Zealand flag 9
Vela Fishing Ltd v Commissioner of Inland Revenue (2000) 19 NZTC 15,997 New Zealand circa 2000 CCH New Zealand flag 1
Marac Life Assurance Ltd v Commissioner of Inland Revenue [1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385 New Zealand circa 1986 LexisNexis flag 84

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