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Hester v The Commissioner of Inland Revenue   flag 

[2004] NZCA 311
Court of Appeal of New Zealand
New Zealand
14th December, 2004

Legislation Cited

Legislation Name Provision
Income Tax Amendment Act 1989 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Neville Estates Ltd v Madden [1962] Ch 832 Court of Chancery United Kingdom circa 1962 LexisNexis / Westlaw flag 39
Braithwaite v Attorney-General [1909] UKLawRpCh 21; [1909] 1 Ch 510 Court of Chancery United Kingdom 13 Feb 1909 CommonLII flag 11
Lacy, In re; Royal General Theatrical Fund Association v Kydd [1899] UKLawRpCh 82; [1899] 2 Ch 149 Court of Chancery United Kingdom 17 May 1899 CommonLII flag 7
Buck, In re; Bruty v Mackey [1896] UKLawRpCh 142; [1896] 2 Ch 727 Court of Chancery United Kingdom 5 Aug 1896 CommonLII flag 19
Clark's Trust, In re [1875] UKLawRpCh 211; 1 Ch D 497 Court of Chancery United Kingdom 21 Dec 1875 CommonLII flag 15
Spiller v Maude 32 Ch D 158 Court of Chancery United Kingdom LexisNexis / Westlaw flag 9
Presbyterian Church of New Zealand Beneficiary Fund v Commissioner of Inland Revenue HC Wellington AP15/93 [1994] NZHC 2347; [1994] 3 NZLR 363; (1994) 18 TRNZ 753; (1994) 16 NZTC 11,185 High Court of New Zealand New Zealand 30 May 1994 NZLII flag 8
Educational Fees Protection Society Incorporated v Commissioner of Inland Revenue HC Wellington AP244/88 [1991] NZHC 1820; [1992] 2 NZLR 115 High Court of New Zealand New Zealand 4 Sep 1991 NZLII flag 6
Amelia Bullock-Webster, Re (Deceased) SC Christchurch [1936] NZGazLawRp 144; [1936] NZLR 814; (1936) 36 GLR 709 New Zealand Gazette Law Reports New Zealand 28 Aug 1936 NZLII flag 3
Grand-Lodge of Masons of Scotland v Commissioners of Inland Revenue (1912) 6 Tax Cas 117 United Kingdom circa 1912 flag 1
Auckland Medical Aid Trust v Commissioner of Inland Revenue [1979] 1 NZLR 382 New Zealand circa 1979 LexisNexis flag 12
Cunnack v Edwards [1896] UKLawRpCh 141; [1896] 2 Ch 679 United Kingdom 3 Aug 1896 CommonLII flag 26
Re Manson [1964] NZLR 257 New Zealand circa 1964 LexisNexis flag 19
Cranston; Webb v Oldfield [1898] IR 431 circa 1898 12
Re Stewart ’ s Will Trusts [1983] NI 283 United Kingdom - Northern Ireland circa 1983 LexisNexis flag 3
Latimer v Commissioner of Inland Revenue [2004] 3 NZLR 157 New Zealand circa 2004 LexisNexis flag 14
Rex v The Special Commissioners of Income Tax (ex parte the Incorporated Association of Preparatory Schools) (1925) 10 Tax Cas 73; 41 TLR 651 United Kingdom circa 1925 LexisNexis flag 8
Ordinary Trustee of the Nuffield Foundation v Commissioners of Inland Revenue; Trustees of the Nuffield Provident Guarantee Fund v Commissioners of Inland Revenue (1947) 28 Tax Cas 479 United Kingdom circa 1947 flag 5
Royal Choral Society v Commissioners of Inland Revenue 25 Tax Cas 263 United Kingdom circa 1947 flag 2
Commissioners of Inland Revenue v The Society for the Relief of Widows and Orphans of Medical Men and The Commissioners of Inland Revenue v The Medical Charitable Society for the West Riding of Yorkshire (1926) 11 Tax Cas 1 United Kingdom circa 1926 flag 3
Smout v Commissioner of Inland Revenue [1982] 1 NZLR 154 New Zealand circa 1982 LexisNexis flag 3
Baptist Union of Ireland (Northern) Corporation Ltd v Commissioners of Inland Revenue (1945) 26 Tax Cas 335 United Kingdom circa 1945 flag 14
of Inland Revenue v Royal Naval and Royal Marine Officers ’ Association (1955) 36 Tax Cas 187 United Kingdom circa 1955 flag 3
(2003) 21 NZTC 18,182 (2003) 21 NZTC 18,182 New Zealand circa 2003 CCH New Zealand flag 1
Pease v Pattinson [1886] UKLawRpCh 39; 32 Ch D 154 United Kingdom 9 Feb 1886 CommonLII flag 5
Calder Construction Co Ltd v Commissioner of Inland Revenue [1963] NZLR 921 New Zealand circa 1963 LexisNexis flag 4

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