Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

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

[2007] NZCA 256; [2008] 2 NZLR 342; (2007) 23 NZTC 21,488

Court of Appeal of New Zealand

New Zealand

25th June, 2007

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
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
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

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 †
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
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
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
"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
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

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback