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Mercury NZ Ltd v Commissioner of Inland Revenue    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Wangaratta Woollen Mills Ltd v FCT	[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324	High Court of Australia	Australia - Commonwealth	4 Sep 1969	AustLII		37
Lake Pine MDF Ltd v Commissioner of Inland Revenue	(1994) 16 NZTC 11,001		New Zealand	circa 1994	CCH New Zealand		1
Yarmouth v France	[1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281		United Kingdom	8 Nov 1887	CommonLII		104
IRC v Scottish Newcastle Breweries Ltd	[1982] 2 All ER 230		United Kingdom	circa 1982	LexisNexis		7
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46
Queenstown Airport Corporation Ltd v Commissioner of Inland Revenue	[2017] NZCA 20; [2017] 2 NZLR 811	Court of Appeal of New Zealand	New Zealand	22 Feb 2017	NZLII		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		33
Proprietors of Wakatu v Attorney-General	[2012] NZSC 102; (2012) 21 PRNZ 182	Supreme Court of New Zealand	New Zealand	28 Nov 2012	NZLII		3
Commissioner of Inland Revenue v Waitaki International Ltd CA188/88	[1990] NZCA 386; [1990] 3 NZLR 27; (1990) 14 TRNZ 281; (1990) 12 NZTC 7,090	Court of Appeal of New Zealand	New Zealand	2 Apr 1990	NZLII		3
Broken Hill Property Co Ltd v FCT	[1968] ATD 43		Australia	circa 1968			1
Metals & Alloys Co v Ontario Regional Assessment Commissioner	(1985) 36 RPR 163		Canada	circa 1985			1
Schofield v R & H Hall Ltd	(1974) 49 Tax Cas 538		United Kingdom	circa 1974			11