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AMP Life Ltd v Commissioner of Inland Revenue HC Wellington CP106/99     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
McIlraith v Commissioner of Inland Revenue HC Hamilton CIV 2003-419-208	[2007] NZHC 1937; (2007) 23 NZTC 21,456	High Court of New Zealand	New Zealand	29 Jun 2007	NZLII		3
Disputant H v Commissioner of Inland Revenue	[2016] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	7 Oct 2016	NZLII		1
Krukziener v Commissioner of Inland Revenue HC Auckland CIV 2010-404-728	[2010] NZHC 1714; (2010) 24 NZTC 24,563	High Court of New Zealand	New Zealand	17 Sep 2010	NZLII		1
Air Rarotonga Ltd v Haigh	[2017] CKHC 60	High Court of the Cook Islands	Cook Islands	24 Jul 2017	PacLII
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Whether transaction designed as a tax and GST avoidance scheme	[2010] NZTRA 2	New Zealand Taxation Review Authority	New Zealand	15 Jan 2010	NZLII
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Whether transaction designed as a tax and GST avoidance scheme	[2010] NZTRA 2	New Zealand Taxation Review Authority	New Zealand	15 Jan 2010	NZLII
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII