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Nicholls v Commissioner of Inland Revenue CA55/98     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Police v Pure	[2020] NZHC 330; [2020] 2 NZLR 535	High Court of New Zealand	New Zealand	28 Feb 2020	NZLII
Baron v Waitakere City Council (Auckland)	[2010] NZLVT 5	Land Valuation Tribunal of New Zealand	New Zealand	21 Dec 2010	NZLII
Glenharrow Holdings Ltd v CIR	[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		32
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue	[2007] NZCA 256; [2008] 2 NZLR 342; (2007) 23 NZTC 21,488	Court of Appeal of New Zealand	New Zealand	25 Jun 2007	NZLII		3
GST - Exploiting payments/invoice mismatch with deferred settlement real property transactions held to be avoidance; penalties for abusive tax position	[2006] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	8 Aug 2006	NZLII
GST - Exploiting mismatch held to be avoidance	[2006] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	9 Jun 2006	NZLII
Rob Mitchell Builder Ltd (in liquidation) v National Bank of New Zealand Ltd	[2003] NZCA 276; (2004) 5 NZCPR 377; (2004) 21 NZTC 18,397	Court of Appeal of New Zealand	New Zealand	26 Nov 2003	NZLII		7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue CA118/93	[1994] NZCA 459; [1994] 3 NZLR 276; (1994) 18 TRNZ 668; (1994) 16 NZTC 11,163	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII		13
New Zealand Refining Co Ltd v Attorney-General CA40/92	[1992] NZCA 308; (1992) 17 TRNZ 400; (1993) 15 NZTC 10,038	Court of Appeal of New Zealand	New Zealand	17 Dec 1992	NZLII		18