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Auckland Gas Co Ltd v Commissioner of Inland Revenue     30

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lincoln v Attorney-General	[2024] NZHC 326	High Court of New Zealand	New Zealand	27 Feb 2024	NZLII		2
Wislang v Attorney-General	[2020] NZHC 3172	High Court of New Zealand	New Zealand	2 Dec 2020	NZLII		6
Christensen v Attorney-General	[2020] NZHC 2047	High Court of New Zealand	New Zealand	13 Aug 2020	NZLII
Appellant v Chief Executive of the New Zealand Customs Service	[2020] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	7 Jul 2020	NZLII
An Appellant v Chief Executive of the New Zealand Customs Service	[2019] NZCAA 9	New Zealand Customs Appeal Authority	New Zealand	3 May 2019	NZLII
Genge v The Visiting Justice at Christchurch Men ’ s Prison	[2018] NZHC 70	High Court of New Zealand	New Zealand	8 Feb 2018	NZLII		8
Panchal v Minister of Immigration	[2017] NZHC 2839	High Court of New Zealand	New Zealand	22 Nov 2017	NZLII
v v Chief Executive of the New Zealand Customs Service	[2016] NZCAA 7	New Zealand Customs Appeal Authority	New Zealand	30 Nov 2016	NZLII
Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd	[2016] NZCA 276; [2016] 3 NZLR 303; (2016) 27 NZTC 22-056	Court of Appeal of New Zealand	New Zealand	21 Jun 2016	NZLII		17
Commissioner of Inland Revenue v John Curtis Developments Ltd	[2015] NZHC 335	High Court of New Zealand	New Zealand	3 Mar 2015	NZLII
AA v Chief Executive of the New Zealand Customs Service	[2014] NZCAA 613	New Zealand Customs Appeal Authority	New Zealand	19 Nov 2014	NZLII		3
Commissioner of Inland Revenue v Russell	[2014] NZHC 1296; (2014) 26 NZTC 21-074	High Court of New Zealand	New Zealand	10 Jun 2014	NZLII		3
Dunedin Catering Supplies v Mr Chips Ltd	[2013] NZHC 1815; (2013) 21 PRNZ 798; (2013) 26 NZTC 21-063	High Court of New Zealand	New Zealand	18 Jul 2013	NZLII		14
Sherwin Chan & Walshe Ltd (in liq) v Jones	[2012] NZCA 474; [2013] 1 NZLR 166; (2012) 25 NZTC 20-146	Court of Appeal of New Zealand	New Zealand	15 Oct 2012	NZLII		4
Commissioner of Inland Revenue v Chesterfields Preschools Ltd	[2010] NZCA 400; (2010) 24 NZTC 24,500	Court of Appeal of New Zealand	New Zealand	31 Aug 2010	NZLII		159
Attorney-General v Howard	[2010] NZCA 58; [2011] 1 NZLR 58; (2010) 20 PRNZ 593	Court of Appeal of New Zealand	New Zealand	11 Mar 2010	NZLII		60
Muir v Commissioner of Inland Revenue	[2007] NZCA 334; [2007] 3 NZLR 495; (2007) 18 PRNZ 630; (2007) 23 NZTC 21,543	Court of Appeal of New Zealand	New Zealand	19 Sep 2007	NZLII		175
BNZ Investments Ltd v Commissioner of Inland Revenue	[2007] NZCA 356; [2008] 1 NZLR 598; (2007) 23 NZTC 21,589	Court of Appeal of New Zealand	New Zealand	21 Aug 2007	NZLII		13
Muir v Commissioner of Inland Revenue	[2007] NZCA 334; [2007] 3 NZLR 495; (2007) 18 PRNZ 630; (2007) 23 NZTC 21,543	Court of Appeal of New Zealand	New Zealand	19 Sep 2007	NZLII		175
Clarke v Commissioner of Inland Revenue HC Auckland CIV2003-404-5631	[2005] NZHC 1688; (2005) 22 NZTC 19,165	High Court of New Zealand	New Zealand	4 Apr 2005	NZLII		5
Clarke v Commissioner of Inland Revenue HC Auckland CIV2003-404-5631	[2005] NZHC 1661	High Court of New Zealand	New Zealand	4 Apr 2005	NZLII
Muir v Commissioner of Inland Revenue	[2004] NZCA 277; (2004) 17 PRNZ 365; (2004) 21 NZTC 18,894	Court of Appeal of New Zealand	New Zealand	14 Oct 2004	NZLII		25
Miller v Commissioner of Inland Revenue	[2004] NZCA 177; (2004) 21 NZTC 18,691	Court of Appeal of New Zealand	New Zealand	10 Aug 2004	NZLII
Reefdale Investments Ltd v Commissioner of Inland Revenue HC Wellington CIV 2003-484-756	[2004] NZHC 1304; (2004) 17 PRNZ 229; (2004) 21 NZTC 18,683	High Court of New Zealand	New Zealand	15 Jul 2004	NZLII		5
Raynel v Commissioner of Inland Revenue	[2004] NZHC 1298; (2004) 21 NZTC 18,583	High Court of New Zealand	New Zealand	23 Apr 2004	NZLII		18
Commerce Commission v Southern Cross Medical Care Society	[2003] NZCA 248; [2004] 1 NZLR 491; (2003) 10 TCLR 824; (2003) 16 PRNZ 924	Court of Appeal of New Zealand	New Zealand	29 Oct 2003	NZLII		49
Miller v Commissioner of Inland Revenue	[2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826	Court of Appeal of New Zealand	New Zealand	19 Aug 2002	NZLII		56
Birkdale Service Station Ltd v Commissioner of Inland Revenue	[2000] NZCA 325; [2001] 1 NZLR 293; (2000) 19 NZTC 15,981	Court of Appeal of New Zealand	New Zealand	14 Nov 2000	NZLII		17

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue"	[2021] VUWLawRw 35	Griffiths, Shelley	New Zealand	circa 2021	NZLII
"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?"	[2015] VUWLawRw 16	Miles, Sarah	New Zealand	circa 2015	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Insurance Co of New Zealand Ltd v Commissioner of Inland Revenue (No 2)	(1998) 18 NZTC 13,761		New Zealand	circa 1998	CCH New Zealand		1
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96	[1997] NZHC 1198; (1997) 18 NZTC 13,408	High Court of New Zealand	New Zealand	9 Oct 1997	NZLII		2
New Zealand Forest Products Finance NV v Commissioner of Inland Revenue	[1995] 2 NZLR 357		New Zealand	circa 1995	LexisNexis		8
Commissioner of Inland Revenue v Inglis CA116/92	[1992] NZCA 262; [1993] 2 NZLR 29; (1992) 17 TRNZ 289; (1992) 14 NZTC 9,180	Court of Appeal of New Zealand	New Zealand	19 Nov 1992	NZLII		13
Commissioner of Inland Revenue v Stockwell CA119/92	[1992] NZCA 261; [1993] 2 NZLR 40; (1992) 17 TRNZ 301; (1992) 14 NZTC 9,190	Court of Appeal of New Zealand	New Zealand	19 Nov 1992	NZLII		9
Commissioner of Inland Revenue v Molloy HC Auckland M292/89	[1991] NZHC 1696; [1992] 3 NZLR 164	High Court of New Zealand	New Zealand	27 Nov 1991	NZLII		2
Inland Revenue Commissioners v Nuttall	[1990] 1 WLR 631		United Kingdom	circa 1990	LexisNexis / Westlaw		8
Holdaway v Commissioner of Inland Revenue HC Auckland M1580/83	[1985] NZHC 757; (1985) 9 TRNZ 279; (1986) 8 NZTC 5,073	High Court of New Zealand	New Zealand	13 Jun 1985	NZLII		3
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case)	[1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722	House of Lords	United Kingdom	9 Apr 1981	BAILII		700
379 NZPD 1970	379 NZPD 1970		New Zealand	circa 1970			1
Smith's Potato Estates Ltd v Bolland	[1948] AC 508; [1948] 2 All ER 367		United Kingdom	circa 1948	LexisNexis / Westlaw		15
378 NZPD 413	378 NZPD 413		New Zealand	circa 1981			1