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Commissioner of Inland Revenue v Gulf Harbour Development Ltd     4

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
New Zealand Fire Service Commission v Insurance Brokers Association of New Zealand Incorporated	[2014] NZCA 179; [2014] 3 NZLR 541	Court of Appeal of New Zealand	New Zealand	13 May 2014	NZLII		5
Tepe Holdings Ltd v Commissioner of Inland Revenue	[2011] NZCA 534; (2011) 25 NZTC 20-091	Court of Appeal of New Zealand	New Zealand	21 Oct 2011	NZLII		1
Commissioner of Inland Revenue v Motorcorp Holdings Ltd	[2005] NZCA 33	Court of Appeal of New Zealand	New Zealand	7 Mar 2005	NZLII		5
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2012] NZHC 1760; (2012) 25 NZTC 20-138	High Court of New Zealand	New Zealand	19 Jul 2012	NZLII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
C of IR v New Zealand Refining Co Ltd	[1997] NZCA 332; (1997) 18 NZTC 13,187	Court of Appeal of New Zealand	New Zealand	16 Apr 1997	NZLII		21
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2012] NZHC 1760; (2012) 25 NZTC 20-138	High Court of New Zealand	New Zealand	19 Jul 2012	NZLII		3
C & E v Automobile Association	[1974] 1 WLR 1447		United Kingdom	circa 1974	LexisNexis / Westlaw		3
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis		84
Gulf Harbour Development Ltd v Commissioner of Inland Revenue	[2004] 2 NZLR 768; (2003) 21 NZTC 18,192		New Zealand	circa 2003	LexisNexis		1
Court Barton Property PLC v The Commissioners	[1985] VATTR 148		United Kingdom	circa 1985			1
British Railways	[1977] 1 WLR 588		United Kingdom	circa 1977	LexisNexis / Westlaw		14