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Law Cite |
Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
Horby Leaseholds Ltd v Commissioner of Inland Revenue HC Christchurch M161/82 |
[1984] NZHC 1012; |
High Court of New Zealand | New Zealand | 7 Feb 1984 | NZLII |
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Disputant F v Commissioner of Inland Revenue | [2016] NZTRA 7 | New Zealand Taxation Review Authority | New Zealand | 28 Jul 2016 | NZLII |
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Disputants held to have no purpose or intention of selling or disposing of farmland when acquired | [2007] NZTRA 1 | New Zealand Taxation Review Authority | New Zealand | 26 Jan 2007 | NZLII |
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Journal Article Title | Citation(s) | Author † | Jurisdiction | Date | Full Text | Citation Index | |
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-" | (1998) 6 Waikato Law Review 57 | Wilkinson, Brett; Tooley, Stuart | New Zealand | circa 1998 | NZLII |
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