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Commissioner of Inland Revenue v Gulf Harbour Development Ltd 4

[2004] NZCA 263; [2005] 2 NZLR 162; (2004) 21 NZTC 18,915

Court of Appeal of New Zealand

New Zealand

5th November, 2004

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
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
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

Legislation Cited

Legislation Name	Provision
Constitution

Cases and Articles Cited

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
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
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
Chatham Islands Enterprise Trust v Commissioner of Inland Revenue CA171/98	[1999] NZCA 405; [1999] 2 NZLR 388; (1999) 19 NZTC 15,075	Court of Appeal of New Zealand	New Zealand	10 Mar 1999	NZLII		12
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
Court Barton Property PLC v The Commissioners	[1985] VATTR 148		United Kingdom	circa 1985			1

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