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GST - Disputant held land as trustee not as registered entity; horticulture business sold as going concern    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sea Hunter Fishing Ltd v Commissioner of Inland Revenue	[2004] NZCA 47; (2004) 21 NZTC 18,569	Court of Appeal of New Zealand	New Zealand	5 Apr 2004	NZLII		1
Commissioner of Inland Revenue v Sea Hunter Fishing Ltd	(2002) 20 NZTC 17,478		New Zealand	circa 2002	CCH New Zealand		10
Sea Hunter Fishing Ltd v CIR	(2001) 20 NZTC 17,206		New Zealand	circa 2001	CCH New Zealand		2
Pine v C of IR	(1998) 18 NZTC 13,570		New Zealand	circa 1998	CCH New Zealand		8
Paul Finance Ltd v Commissioner of Inland Revenue	[1995] 3 NZLR 521		New Zealand	circa 1995	LexisNexis		3
Gazley v Wellington District Law Society	[1976] 1 NZLR 452		New Zealand	circa 1976	LexisNexis		23
Rondel v Worsley	[1969] 1 AC 191		United Kingdom	circa 1969	LexisNexis / Westlaw		371
Rondel v Worsley	[1967] UKHL 5; [1967] 3 All ER 993; [1967] 3 WLR 1666	House of Lords	United Kingdom	22 Nov 1967	BAILII		41
Clyne v NSW Bar Association	[1960] HCA 40; (1960) 104 CLR 186; [1960] ALR 574; 34 ALJR 87	High Court of Australia	Australia - Commonwealth	1 Jul 1960	AustLII		845
Mountain v Styak NZCA	[1921] NZGazLawRp 168; [1922] NZLR 131; (1921) 23 GLR 647	New Zealand Gazette Law Reports	New Zealand	25 Jul 1921	NZLII		8
Rochefoucauld v Boustead	[1896] UKLawRpCh 180; [1897] 1 Ch 196; (1897) 66 LJCh 74; 75 LT 502; 13 TLR 118	Court of Chancery	United Kingdom	12 Dec 1896	CommonLII		166
25 Er 684	25 ER 684		United Kingdom		CommonLII		2
Ambrose v Ambrose	1 PWms 24; 24 ER 407	King's Bench	United Kingdom		CommonLII		3
1 AC 191	1 AC 191		United Kingdom		LexisNexis / Westlaw		33