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Commissioner of Inland Revenue v McKenzies (NZ) Ltd     22

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lawrence v Commissioner of Inland Revenue	[2024] NZHC 905	High Court of New Zealand	New Zealand	23 Apr 2024	NZLII
NRS Media Holdings Ltd v Commissioner of Inland Revenue	[2018] NZCA 472; [2019] 2 NZLR 19	Court of Appeal of New Zealand	New Zealand	1 Nov 2018	NZLII
Easy Park Ltd v Commissioner of Inland Revenue	[2018] NZCA 296; (2018) 28 NZTC 23-066	Court of Appeal of New Zealand	New Zealand	7 Aug 2018	NZLII		1
Easy Park Ltd v Commissioner of Inland Revenue	[2017] NZHC 1893	High Court of New Zealand	New Zealand	10 Aug 2017	NZLII		3
Disputant H v Commissioner of Inland Revenue	[2016] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	7 Oct 2016	NZLII		1
Commissioner of Inland Revenue v Vector Ltd	[2016] NZCA 396; (2016) 27 NZTC 22-065	Court of Appeal of New Zealand	New Zealand	12 Aug 2016	NZLII		1
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
Vector Ltd v Commissioner of Inland Revenue	[2014] NZHC 2069; (2014) 26 NZTC 21-096	High Court of New Zealand	New Zealand	29 Aug 2014	NZLII		1
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3
Mallowdale Enterprises Ltd v Commissioner of Inland Revenue HC Auckland CIV-2009-404-6703	[2011] NZHC 4; (2011) 25 NZTC 20-024	High Court of New Zealand	New Zealand	28 Jan 2011	NZLII
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
Small Claims - Cost of earthquake strengthening on commercial property held to be on capital account	[2006] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	21 Aug 2006	NZLII
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
Commissioner of Inland Revenue v Wattie	[1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639	Privy Council	United Kingdom	29 Oct 1998	BAILII		18
Lockwood Buildings Ltd v Commissioner of Inland Revenue HC Auckland M455/95	[1996] NZHC 1498; [1996] 2 NZLR 58; (1996) 17 NZTC 12,483	High Court of New Zealand	New Zealand	19 Feb 1996	NZLII		2
C v B Ltd HC Auckland HC Auckland M72/93	[1993] NZHC 1270	High Court of New Zealand	New Zealand	3 Dec 1993	NZLII
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91	[1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43	High Court of New Zealand	New Zealand	9 Jul 1993	NZLII		4
Commissioner of Inland Revenue v Inglis CA116/92	[1992] NZCA 262; [1993] 2 NZLR 29; (1992) 17 TRNZ 289; (1992) 14 NZTC 9,180	Court of Appeal of New Zealand	New Zealand	19 Nov 1992	NZLII		13
Roy Ale Ltd v Commissioner of Inland Revenue HC Auckland M508/87	[1989] NZHC 1624; (1989) 13 TRNZ 114; (1989) 11 NZTC 6,225	High Court of New Zealand	New Zealand	19 Jul 1989	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Legal Autopoiesis and The Capital/Revenue Distinction"	[2007] VUWLawRw 29	Ding, Wai Boh	New Zealand	circa 2007	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Collecting Taxes: A Commentary"	[2002] VUWLawRw 31	Prebble, John	New Zealand	circa 2002	NZLII