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Commissioner of Inland Revenue v Rangatira Ltd CA184/94   flag  2

[1995] NZCA 330; (1995) 19 TRNZ 710; (1995) 17 NZTC 12,182
Court of Appeal of New Zealand
New Zealand
24th May, 1995

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia" (2019) 16 (2) E-Journal of Tax Research 362 Sadiq, Kerrie; Sawyer, Adrian Australia circa 2019 AustLII flag
"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 flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 37
Ducker v Rees Roturbo Development Syndicate [1928] AC 132 United Kingdom circa 1928 LexisNexis / Westlaw flag 35
Australasian Catholic Assurance Co Ltd v FCT [1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94 High Court of Australia Australia - Commonwealth 28 May 1959 AustLII flag 32
AA Finance Ltd v Commissioner of Inland Revenue CA204/93 [1994] NZCA 258; (1994) 16 NZTC 11,383; (1994) 19 TRNZ 133 Court of Appeal of New Zealand New Zealand 19 Oct 1994 NZLII flag 9
CIR v Auckland Savings Bank [1971] NZLR 569 New Zealand circa 1971 LexisNexis flag 7
Whiting v McGinnis [1909] VicLawRp 29; [1909] VLR 250; 15 ALR 203; 30 ALT 207 Australia - Victoria 10 May 1909 AustLII flag 6
Tucker v Granada Motorway Services Ltd [1977] 3 All ER 865 United Kingdom circa 1977 LexisNexis flag 5
"New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia" (2019) 16 (2) E-Journal of Tax Research 362 Sadiq, Kerrie; Sawyer, Adrian Australia circa 2019 AustLII flag
"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 flag

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