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"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Van Leeuwen Group Ltd v Attorney General	[2020] NZHC 215; [2020] 2 NZLR 502	High Court of New Zealand	New Zealand	19 Feb 2020	NZLII		5
"The New Zealand Bill of Rights Act and the Commissioner of Inland Revenue's Information Gathering Powers"	[2020] New Zealand Law Journal 141	New Zealand Law Journal	New Zealand	circa 2020			1
EA v Rennie Cox Lawyers	[2019] NZHC 3191	High Court of New Zealand	New Zealand	5 Dec 2019	NZLII		8
R v Police	[2019] NZHC 2901	High Court of New Zealand	New Zealand	7 Nov 2019	NZLII		11
H v Refugee and Protection Officer	[2019] NZSC 13; [2019] 1 NZLR 433	Supreme Court of New Zealand	New Zealand	25 Feb 2019	NZLII		28
[2018] Cab 2	[2018] CAB 2		United States	circa 2018			1
"Inland Revenue's Approach to Taxpayer Amendment Requests: In the Commissioner Guilty of Dereliction of Duty?"	(2018) 24 New Zealand Journal of Taxation Law and Policy 121	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2018			1
"Inland Revenue's New Circular Compliance Model An Overview"	(2018) 13 JATTA 187	Journal of The Australasian Tax Teachers Association	Australia	circa 2018	AustLII		1
Charter Holdings v Commissioner of Inland Revenue	[2016] NZCA 499; (2016) 27 NZTC 22-075	Court of Appeal of New Zealand	New Zealand	13 Oct 2016	NZLII		5
Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd	[2016] NZCA 276; [2016] 3 NZLR 303; (2016) 27 NZTC 22-056	Court of Appeal of New Zealand	New Zealand	21 Jun 2016	NZLII		17
Taylor v Chief Executive of the Department of Corrections	[2015] NZCA 477; [2015] NZAR 1648	Court of Appeal of New Zealand	New Zealand	8 Oct 2015	NZLII		42
Charter Holdings Ltd v Commissioner of Inland Revenue	[2015] NZHC 2041	High Court of New Zealand	New Zealand	27 Aug 2015	NZLII		5
Westpac Securities NZ Ltd v Commissioner of Inland Revenue	[2014] NZHC 3377; (2014) 26 NZTC 21-118	High Court of New Zealand	New Zealand	19 Dec 2014	NZLII		3
Arai Korp Ltd v Commissioner of Inland Revenue	[2013] NZHC 958; (2013) 26 NZTC 21-014	High Court of New Zealand	New Zealand	3 May 2013	NZLII		6
Tannadyce Investments Ltd v Commissioner of Inland Revenue	[2011] NZSC 158; [2012] 2 NZLR 153	Supreme Court of New Zealand	New Zealand	20 Dec 2011	NZLII		124
Kacem v Bashir	[2010] NZSC 11	Supreme Court of New Zealand	New Zealand	1 Mar 2010	NZLII		4
Westpac Banking Corporation v The Commissioner of Inland Revenue	[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340	Court of Appeal of New Zealand	New Zealand	20 Feb 2009	NZLII		33
"Tax Disputes in New Zealand"	[2009] 4 JATTA 1	Journal of The Australasian Tax Teachers Association	Australia	circa 2009	AustLII		2
"New Zealand's Tax Dispute Procedure Time for a Change"	(2008) 14 New Zealand Journal of Taxation Law and Policy 425	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2008			2
"Inland Revenue ’ s Accountability to Taxpayers"	(2008) 14 New Zealand Journal of Taxation Law and Policy 9	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2008			1
Wire Supplies Ltd v Commissioner of Inland Revenue	[2007] NZCA 244; [2007] 3 NZLR 458; (2007) 23 NZTC 21,404	Court of Appeal of New Zealand	New Zealand	15 Jun 2007	NZLII		21
"The Case For A Simplified Tax Disputes Process"	(2005) 11 New Zealand Journal of Taxation Law and Policy 417	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2005			1
Miller v Commissioner of Inland Revenue	[2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826	Court of Appeal of New Zealand	New Zealand	19 Aug 2002	NZLII		56
"Income Taxation: A Structure Built on Sand"	(2002) 24 Sydney Law Review 301	Sydney Law Review	Australia	circa 2002	HeinOnline		8
"The Richardson Years: An Overview of the Case Law Affecting the Commissioner's Statutory Powers"	(2002) 8 New Zealand Journal of Taxation Law and Policy 224	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2002			1
Commissioner of Inland Revenue v Ti Toki Cabarets (1989) Ltd	[2000] NZCA 188; [2001] 1 NZLR 147; (2000) 19 NZTC 15,874	Court of Appeal of New Zealand	New Zealand	4 Sep 2000	NZLII		8
Electoral Commission v Tate	[1999] 3 NZLR 174		New Zealand	circa 1999	LexisNexis		29
Auckland Gas Co Ltd v Commissioner of Inland Revenue	[1998] NZCA 301; [1999] 2 NZLR 409; (1999) 19 NZTC 15,027	Court of Appeal of New Zealand	New Zealand	15 Dec 1998	NZLII		30
"Can Income Tax Law be Simplified?"	(1996) 4 New Zealand Journal of Taxation Law and Policy 187	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			1
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93	[1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII		52
New Zealand Stock Exchange v Commissioner of Inland Revenue	[1992] 3 NZLR 1		New Zealand	circa 1992	LexisNexis		14
Bulk Gas Users Group v Attorney-General	[1983] NZLR 129		New Zealand	circa 1983	LexisNexis		87
Commissioner of Inland Revenue v Lemmington Holdings Ltd	[1982] 1 NZLR 517		New Zealand	circa 1982	LexisNexis		38
Anisminic Ltd v Foreign Compensation Commission	[1968] UKHL 6; [1969] 2 AC 147; [1969] 1 All ER 208; [1969] 2 WLR 163; 15 SI 1962	House of Lords	United Kingdom	17 Dec 1968	BAILII		798