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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
(2003) 21 NZTC 18,182 (2003) 21 NZTC 18,182 New Zealand circa 2003 CCH New Zealand flag 1
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
Auckland Medical Aid Trust v Commissioner of Inland Revenue [1979] 1 NZLR 382 New Zealand circa 1979 LexisNexis flag 12
Baptist Union of Ireland (Northern) Corporation Ltd v Commissioners of Inland Revenue (1945) 26 Tax Cas 335 United Kingdom circa 1945 flag 14
Braithwaite v Attorney-General [1909] UKLawRpCh 21; [1909] 1 Ch 510 Court of Chancery United Kingdom 13 Feb 1909 CommonLII flag 11
Buck, In re; Bruty v Mackey [1896] UKLawRpCh 142; [1896] 2 Ch 727 Court of Chancery United Kingdom 5 Aug 1896 CommonLII flag 19
Calder Construction Co Ltd v Commissioner of Inland Revenue [1963] NZLR 921 New Zealand circa 1963 LexisNexis flag 4
Clark's Trust, In re [1875] UKLawRpCh 211; 1 Ch D 497 Court of Chancery United Kingdom 21 Dec 1875 CommonLII flag 15
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
Cranston; Webb v Oldfield [1898] IR 431 circa 1898 12
Cunnack v Edwards [1896] UKLawRpCh 141; [1896] 2 Ch 679 United Kingdom 3 Aug 1896 CommonLII flag 26
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
Grand-Lodge of Masons of Scotland v Commissioners of Inland Revenue (1912) 6 Tax Cas 117 United Kingdom circa 1912 flag 1
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
Latimer v Commissioner of Inland Revenue [2004] 3 NZLR 157 New Zealand circa 2004 LexisNexis flag 14
Neville Estates Ltd v Madden [1962] Ch 832 Court of Chancery United Kingdom circa 1962 LexisNexis / Westlaw flag 39
of Inland Revenue v Royal Naval and Royal Marine Officers ’ Association (1955) 36 Tax Cas 187 United Kingdom circa 1955 flag 3
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
Pease v Pattinson [1886] UKLawRpCh 39; 32 Ch D 154 United Kingdom 9 Feb 1886 CommonLII flag 5
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
Re Manson [1964] NZLR 257 New Zealand circa 1964 LexisNexis flag 19
Re Stewart ’ s Will Trusts [1983] NI 283 United Kingdom - Northern Ireland circa 1983 LexisNexis flag 3
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
Royal Choral Society v Commissioners of Inland Revenue 25 Tax Cas 263 United Kingdom circa 1926 flag 2
Smout v Commissioner of Inland Revenue [1982] 1 NZLR 154 New Zealand circa 1982 LexisNexis flag 3
Spiller v Maude 32 Ch D 158 Court of Chancery United Kingdom circa 1926 LexisNexis / Westlaw flag 9

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