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R v Connolly   flag  6

[2004] NZHC 1226; (2004) 21 NZTC 18,844
High Court of New Zealand
New Zealand
22nd October, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Reid v Commissioner of Inland Revenue [2013] NZHC 206 High Court of New Zealand New Zealand 15 Feb 2013 NZLII flag
Disputant v v Commissioner of Inland Revenue [2012] NZTRA 8 New Zealand Taxation Review Authority New Zealand 11 Sep 2012 NZLII flag 1
N-Tech Ltd v Abooth Ltd [2012] NZHC 1167 High Court of New Zealand New Zealand 29 May 2012 NZLII flag 44
Commissioner of Inland Revenue v Reid [2007] NZCA 576; (2008) 23 NZTC 21,783 Court of Appeal of New Zealand New Zealand 13 Dec 2007 NZLII flag 5
R v Reid [2007] NZSC 90; [2008] 1 NZLR 575; (2008) 23 NZTC 21,773; (2007) 23 CRNZ 703 Supreme Court of New Zealand New Zealand 14 Nov 2007 NZLII flag 41
R v Connolly [2006] NZCA 338; (2007) 23 NZTC 21,172 Court of Appeal of New Zealand New Zealand 6 Dec 2006 NZLII flag 17

Legislation Cited

Legislation Name Provision
Income Tax Act 1908 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MacNiven (Her Majesty ’ s Inspector of Taxes) v Westmoreland Investments Ltd [2003] 1 AC 331 United Kingdom circa 2003 LexisNexis / Westlaw flag 1
Miller v Commissioner of Inland Revenue [2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826 Court of Appeal of New Zealand New Zealand 19 Aug 2002 NZLII flag 56
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 86
Peters v Davison [1999] NZCA 376; [1999] 2 NZLR 164; (1998) 18 NZTC 14,027 Court of Appeal of New Zealand New Zealand 17 Nov 1998 NZLII flag 80
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Smith New Court Securities Ltd v Scrimgeour Vickers (Asset Management) Ltd [1996] UKHL 3; [1997] AC 254; [1996] 4 All ER 769; [1996] 3 WLR 1051 House of Lords United Kingdom 21 Nov 1996 BAILII flag 311
Grant Adams v R Co (New Zealand) [1994] UKPC 38; (1994) 12 CRNZ 379 Privy Council New Zealand 31 Oct 1994 BAILII flag 8
Wai Yu-tsang v R [1992] 1 AC 269; [1991] 4 All ER 664 United Kingdom circa 1992 LexisNexis / Westlaw flag 62
Challenge Corporation v CIR [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53
Mills v Dowdall [1983] New Zealand Recent Law Review 154 New Zealand Recent Law Review New Zealand circa 1983 flag 1
Mills v Dowdall [1983] NZLR 154; (1983) 2 NZFLR 210 New Zealand circa 1983 LexisNexis flag 56
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Commissioner of Inland Revenue v Smythe [1981] 1 NZLR 673 New Zealand circa 1981 LexisNexis flag 12
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 59
WT Ramsay v Irc [1979] 3 All ER 213 United Kingdom circa 1979 LexisNexis flag 3
W T Ramsay Ltd v Inland Revenue Comrs [1979] 1 WLR 974 United Kingdom circa 1979 LexisNexis / Westlaw flag 4
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 88
Re Securitibank Ltd (No 2) [1978] 2 NZLR 136 New Zealand circa 1978 LexisNexis flag 78
Europe Oil New Zealand Ltd v CIR [1976] 1 NZLR 546 New Zealand circa 1976 LexisNexis flag 27
[1976] NZLR 545 [1976] NZLR 545 New Zealand circa 1976 LexisNexis flag 1
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118
Gilbert v Commissioner 248 F2d 399; 402 CA 2 United States Court of Appeals, Second Circuit United States 10 Apr 1957 WorldLII flag 83
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
326 f 227 326 F 227 circa 1958 1

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