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Fraser v Commissioner of Inland Revenue HC Wellington AP262/91     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Martino Developments Pty Ltd v Doughty	[2008] VSC 517; (2008) 51 MVR 365	Supreme Court of Victoria	Australia - Victoria	27 Nov 2008	AustLII		8

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Henwood v Commissioner of Inland Revenue CA300/93	[1995] NZCA 311; (1995) 19 TRNZ 869; (1995) 17 NZTC 12,271	Court of Appeal of New Zealand	New Zealand	13 Jul 1995	NZLII		6
Shell New Zealand Ltd v Commissioner of Inland Revenue CA294/93	[1994] NZCA 460; (1994) 18 TRNZ 94; (1994) 16 NZTC 11,303	Court of Appeal of New Zealand	New Zealand	22 Aug 1994	NZLII		4
Smith v Commissioner of Inland Revenue CA16/87	[1987] NZCA 56; [1987] 1 NZLR 727; (1987) 9 NZTC 6,118; (1986) 10 TRNZ 717	Court of Appeal of New Zealand	New Zealand	12 Jun 1987	NZLII		8
Cross v Commissioner of Inland Revenue CA51/86	[1987] NZCA 206; [1987] 1 NZLR 498; (1987) 10 TRNZ 677; (1987) 9 NZTC 6,101	Court of Appeal of New Zealand	New Zealand	22 May 1987	NZLII		11
Smith v FCT	[1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539	High Court of Australia	Australia - Commonwealth	circa 1987	AustLII		170
Reid v Commissioner of Inland Revenue	[1986] 1 NZLR 129; (1985) 7 NZTC 5,176		New Zealand	circa 1986	LexisNexis		15
Marac Finance Ltd v Virtue	[1981] 1 NZLR 586		New Zealand	circa 1981	LexisNexis		59
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		89
Re Securitibank Ltd (No 2)	[1978] 2 NZLR 136		New Zealand	circa 1978	LexisNexis		78
Higgs v Olivier	[1952] 1 Ch 311; 33 Tax Cas 136	Court of Chancery	United Kingdom	circa 1952	LexisNexis / Westlaw		16
8 NZTC 5,086	(1986) 8 NZTC 5,086		New Zealand	circa 1978	CCH New Zealand		6
5 NZTC 61,245	5 NZTC 61,245		New Zealand	circa 1978	CCH New Zealand		1
1 NZLR 428	1 NZLR 428		New Zealand	circa 1978	LexisNexis		8