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Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Farah Custodians Pty Ltd v Commissioner of Taxation (No 2)	[2019] FCA 1076	Federal Court of Australia	Australia - Commonwealth	12 Jul 2019	AustLII		4
Education Administration Ltd v Commissioner of Inland Revenue HC Auckland CIV 2007-485-2547	[2010] NZHC 663; (2010) 24 NZTC 24,238	High Court of New Zealand	New Zealand	5 May 2010	NZLII
Blair v Upper Hutt City Council HC WN CIV 2005-485-2268	[2008] NZHC 2123	High Court of New Zealand	New Zealand	22 Dec 2008	NZLII
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
Glenharrow Holdings Ltd v Commissioner of Inland Revenue	[2007] NZCA 346; [2008] 1 NZLR 222; (2007) 23 NZTC 21,564	Court of Appeal of New Zealand	New Zealand	15 Aug 2007	NZLII		3

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165"	(2010) 8 E-Journal of Tax Research 64	Keating, Mark	Australia	circa 2010	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue HC Auckland CIV2003-404-4554	[2004] NZHC 1731; [2004] 3 NZLR 274; (2004) 21 NZTC 18,618	High Court of New Zealand	New Zealand	3 Jun 2004	NZLII		11
Nicholls v Commissioner of Inland Revenue CA55/98	[1999] NZCA 359; (1999) 19 NZTC 15,233	Court of Appeal of New Zealand	New Zealand	2 Jun 1999	NZLII		7
King v Bennetts CA109/94	[1994] NZCA 566; (1994) 19 TRNZ 147; (1994) 2 NZ Conv C 191,931; (1994) 16 NZTC 11,370	Court of Appeal of New Zealand	New Zealand	7 Sep 1994	NZLII		4
Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue CA118/93	[1994] NZCA 459; [1994] 3 NZLR 276; (1994) 18 TRNZ 668; (1994) 16 NZTC 11,163	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII		13
CIR v Challenge Corporation Ltd	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		53