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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
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
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
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
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
CIR v Auckland Savings Bank [1971] NZLR 569 New Zealand circa 1971 LexisNexis flag 7
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
Ducker v Rees Roturbo Development Syndicate [1928] AC 132 United Kingdom circa 1928 LexisNexis / Westlaw flag 35
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
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
Tucker v Granada Motorway Services Ltd [1977] 3 All ER 865 United Kingdom circa 1977 LexisNexis flag 5
Whiting v McGinnis [1909] VicLawRp 29; [1909] VLR 250; 15 ALR 203; 30 ALT 207 Australia - Victoria 10 May 1909 AustLII flag 6

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