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Rangatira Ltd v Commissioner of Inland Revenue   flag  30

[1997] 1 NZLR 129; [1996] UKPC 54
Privy Council
New Zealand

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
A & W Holdings (NZ) v Hosking HC Auckland HC191/98 [1999] NZHC 1015 High Court of New Zealand New Zealand 14 Apr 1999 NZLII flag
Austin, Nichols & Co Inc v Stichting Lodestar [2007] NZSC 103; [2008] 2 NZLR 141; (2007) 18 PRNZ 768; (2007) 74 IPR 452; (2008) 8 NZBLC 102,172 Supreme Court of New Zealand New Zealand 11 Dec 2007 NZLII flag 1769
Bad Debt Deduction [2010] NZTRA 1 New Zealand Taxation Review Authority New Zealand 13 Jan 2010 NZLII flag
Ebert Construction (Taranaki) Ltd v New Plymouth District Council CA292/97 [1998] NZCA 234 Court of Appeal of New Zealand New Zealand 30 Sep 1998 NZLII flag
Enright v Newton [2020] NZCA 529; [2021] 2 NZLR 412 Court of Appeal of New Zealand New Zealand 29 Oct 2020 NZLII flag 9
Estate of King v Commissioner of Inland Revenue [2007] NZCA 474; (2008) 23 NZTC 21,729 Court of Appeal of New Zealand New Zealand 31 Oct 2007 NZLII flag
F v Police HC Auckland CRI-2009-404-191 [2009] NZHC 1210 High Court of New Zealand New Zealand 9 Sep 2009 NZLII flag
GPE Holdings Ltd v BASF New Zealand Ltd HC Auckland CIV 2010-485-183 [2010] NZHC 1382; (2010) 12 TCLR 774 High Court of New Zealand New Zealand 12 May 2010 NZLII flag
Henderson v Wharton HC Whangarei CIV-2011-488-000078 [2011] NZHC 1161 High Court of New Zealand New Zealand 29 Sep 2011 NZLII flag
Holmes v Housing Corporation of New Zealand [2016] NZDC 16021 District Court of New Zealand New Zealand 31 Aug 2016 NZLII flag
Honk Land Trustees Ltd v Commissioner of Inland Revenue [2017] NZCA 54 Court of Appeal of New Zealand New Zealand 10 Mar 2017 NZLII flag
Hurst v New Zealand Police [2008] NZHC 1723 High Court of New Zealand New Zealand 7 Nov 2008 NZLII flag 1
ID Tours New Zealand Ltd v Commissioner of Inland Revenue [2015] NZHC 483; (2015) 27 NZTC 22-001 High Court of New Zealand New Zealand 16 Mar 2015 NZLII flag 1
JRP (Hong Kong) Ltd v Chief Execitive Authority, Fiji Revenue and Customs Authority [2015] FJHC 445 High Court of Fiji Fiji 18 Jun 2015 PacLII flag
Kenny v Butterick HC CHCH Civ 2007-409-002925 [2008] NZHC 1074 High Court of New Zealand New Zealand 9 Jul 2008 NZLII flag
Luo v Shiu [2024] NZSC 79 Supreme Court of New Zealand New Zealand 24 Jul 2024 NZLII flag
M v Police HC Christchurch CRI 2008-409-81 [2008] NZHC 1098 High Court of New Zealand New Zealand 11 Jul 2008 NZLII flag
McQueen v Penn [2016] NZHC 699; [2016] NZFLR 795 High Court of New Zealand New Zealand 15 Apr 2016 NZLII flag 8
NZ Cash Flow Control Ltd v Attorney-General [2022] NZHC 2351 High Court of New Zealand New Zealand 13 Sep 2022 NZLII flag 1
Paterson v Chief Executive of Oranga Tamariki [2019] NZHC 444 High Court of New Zealand New Zealand 28 Feb 2019 NZLII flag 3
Phillip Matthew Prior v Lynne Elizabeth Prior [1999] NZCA 191 Court of Appeal of New Zealand New Zealand 20 Sep 1999 NZLII flag
Ponifasio v Simone [2019] WSSC 8 Supreme Court of Samoa Samoa 8 Feb 2019 PacLII flag
Prasad v Police HC Auckland CRI 2011-404-000106 [2011] NZHC 778 High Court of New Zealand New Zealand 14 Jul 2011 NZLII flag
Pun Ganga Chandra v Hksar [2001] HKCFA 38 Hong Kong Court of Final Appeal Hong Kong 10 Sep 2001 HKLII flag 1
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
Urbani v Gillions and Sons Ltd [2004] NZSC 3 Supreme Court of New Zealand New Zealand 13 Jul 2004 NZLII flag
Van Der Hoeven v Van Der Hoeven [2020] NZHC 2854 High Court of New Zealand New Zealand 3 Nov 2020 NZLII flag 1
Wallis v Rebolledo [2017] NZHC 2565; [2017] NZFLR 832 High Court of New Zealand New Zealand 20 Oct 2017 NZLII flag 3
Zondag and Zondag v Zondag [2008] NZCA 321 Court of Appeal of New Zealand New Zealand 27 Aug 2008 NZLII flag 1

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

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