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Thomas Borthwick & Sons (Australasia) Ltd v Commissioner of Inland Revenue HC Wellington M197/87   flag 

[1991] NZHC 3111; (1991) 15 TRNZ 679; (1991) 13 NZTC 8,063
High Court of New Zealand
New Zealand
12th February, 1991

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
KR Greenslade Ltd v Commissioner of Inland Revenue HC Wellington M711/84 [1986] NZHC 962; (1986) 8 NZTC 5,197 High Court of New Zealand New Zealand 30 Jul 1986 NZLII flag 1
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 88
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
Heavy Minerals Pty Ltd v FCT (1966) 10 ALTR 140 United States circa 1966 flag 1
Kelsall Parsons & Co v Commissioners of Inland Revenue [1938] ScotCS CSIH_1; (1938) 21 Tax Cas 608; [1938] SLT 239; [1938] SC 238 Scottish Court of Session United Kingdom - Scotland 6 Jan 1938 BAILII flag 19
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Commissioner of Taxation (NSW) v Meeks [1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244 High Court of Australia Australia - Commonwealth 29 Apr 1915 AustLII flag 36

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