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GST - Exploiting payments/invoice mismatch with deferred settlement real property transactions held to be avoidance; penalties for abusive tax position    

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue HC Auckland CIV2003-404-4554	[2004] NZHC 1731; [2004] 3 NZLR 274; (2004) 21 NZTC 18,618	High Court of New Zealand	New Zealand	3 Jun 2004	NZLII		11
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
Case W22	(2003) 21 NZTC 11,212		New Zealand	circa 2003	CCH New Zealand		3
C of IR v Auckland Harbour Board	(2001) 20 NZTC 17,008		New Zealand	circa 2001	CCH New Zealand		6
Case U47	(2000) 19 NZTC 9,410		New Zealand	circa 2000	CCH New Zealand		7
Nicholls v Commissioner of Inland Revenue CA55/98	[1999] NZCA 359; (1999) 19 NZTC 15,233	Court of Appeal of New Zealand	New Zealand	2 Jun 1999	NZLII		7