Wire Supplies Ltd v Commissioner of Inland Revenue 21

[2007] NZCA 244; [2007] 3 NZLR 458; (2007) 23 NZTC 21,404

Court of Appeal of New Zealand

New Zealand

15th June, 2007

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
Ng ti Paoa Trust Board v Auckland Council	[2024] NZCA 481	Court of Appeal of New Zealand	New Zealand	26 Sep 2024	NZLII
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII	2
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue	[2017] NZCA 328; (2017) 11 NZCLC 98-053; (2017) 28 NZTC 23,022	Court of Appeal of New Zealand	New Zealand	31 Jul 2017	NZLII	8
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue	[2016] NZHC 2708; (2016) 27 NZTC 22-079	High Court of New Zealand	New Zealand	11 Nov 2016	NZLII	1
Edwards v Commissioner of Inland Revenue	[2016] NZHC 1796	High Court of New Zealand	New Zealand	5 Aug 2016	NZLII
Webster Group of Objectors v Commissioner of Inland Revenue	[2015] NZHC 1532	High Court of New Zealand	New Zealand	3 Jul 2015	NZLII	1
Westpac Securities NZ Ltd v Commissioner of Inland Revenue	[2014] NZHC 3377; (2014) 26 NZTC 21-118	High Court of New Zealand	New Zealand	19 Dec 2014	NZLII	3
Russell v Commissioner of Inland Revenue	[2012] NZCA 128; (2012) 25 NZTC 20-120	Court of Appeal of New Zealand	New Zealand	3 Apr 2012	NZLII	15
Commissioner of Inland Revenue v Slioc Enterprises Ltd HC Auckland CIV-2011-404-001181	[2011] NZHC 1618; (2011) 25 NZTC 20-078	High Court of New Zealand	New Zealand	15 Sep 2011	NZLII
Douglas v Commissioner of Inland Revenue HC Auckland CIV-2003-404-006359	[2011] NZHC 1310; (2011) 25 NZTC 20-061	High Court of New Zealand	New Zealand	8 Jul 2011	NZLII
Prasad v Indiana Publications (NZ) Ltd HC Auckland CIV2010-404-3333	[2011] NZHC 737	High Court of New Zealand	New Zealand	14 Jun 2011	NZLII
Mercedes Holdings Pty Ltd v Waters (No 3)	[2011] FCA 236; (2011) 29 ACLC 11-018	Federal Court of Australia	Australia - Commonwealth	18 Mar 2011	AustLII	18
Struck off Co seeking GST credits	[2010] NZTRA 6	New Zealand Taxation Review Authority	New Zealand	23 Apr 2010	NZLII
Hardie v Commissioner of Inland Revenue	[2010] NZHC 412; (2010) 24 NZTC 24,161	High Court of New Zealand	New Zealand	19 Mar 2010	NZLII	1
FB Duvall Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-1193	[2010] NZHC 281; (2010) 24 NZTC 24,053	High Court of New Zealand	New Zealand	25 Feb 2010	NZLII	5
Champerslife Pty Ltd v Manojlovski	[2010] NSWCA 33; (2010) 75 NSWLR 245	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	16 Mar 2010	AustLII	130
Levin v Ikiua	[2009] NZHC 879; [2010] 1 NZLR 400	High Court of New Zealand	New Zealand	24 Jul 2009	NZLII	25
J D And C E Henson Partnership & others v Commissioner of Inland Revenue	[2009] NZCA 423; (2009) 24 NZTC 23,802	Court of Appeal of New Zealand	New Zealand	22 Sep 2009	NZLII	2
Russell v Taxation Review Authority	[2008] NZHC 2115; (2009) 24 NZTC 23,284	High Court of New Zealand	New Zealand	19 Dec 2008	NZLII	7
Ron West Motors (Otahuhu) Ltd v Commissioner of Inland Revenue	[2007] NZCA 248; (2007) 23 NZTC 21,434	Court of Appeal of New Zealand	New Zealand	18 Jun 2007	NZLII	2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue"	[2021] VUWLawRw 35	Griffiths, Shelley	New Zealand	circa 2021	NZLII

Legislation Cited

Legislation Name	Provision
District Court Rules

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 231; (2007) 23 NZTC 21,366	Court of Appeal of New Zealand	New Zealand	circa 2007	NZLII	19
Zentrum Holdings Ltd v Commissioner of Inland Revenue	[2007] 1 NZLR 145		New Zealand	circa 2007	LexisNexis	9
Peterson v Commissioner of Inland Revenue	[2006] 3 NZLR 433; [2005] UKPC 5		New Zealand	circa 2006	LexisNexis	16
(2005) 22 NZTC 19,407	(2005) 22 NZTC 19,407		New Zealand	circa 2005	CCH New Zealand	1
Case W46	(2004) 21 NZTC 11,424		New Zealand	circa 2004	CCH New Zealand	4
Goulding v Chief Executive, Ministry of Fisheries	[2003] NZCA 244; [2004] 3 NZLR 173	Court of Appeal of New Zealand	New Zealand	24 Oct 2003	NZLII	32
Russell v Taxation Review Authority	[2003] NZCA 206; (2003) 21 NZTC 18,255	Court of Appeal of New Zealand	New Zealand	27 Aug 2003	NZLII	8
Dandelion Investments Ltd v Commissioner of Inland Revenue	[2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010	Court of Appeal of New Zealand	New Zealand	5 Dec 2002	NZLII	36
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	56
Hyslop v Commissioner of Inland Revenue	[2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031	Court of Appeal of New Zealand	New Zealand	1 Mar 2001	NZLII	7
Dandelion Investments Ltd v Commissioner of Inland Revenue	[2000] NZCA 38; [2000] 2 NZLR 548; (2000) 19 NZTC 15,585	Court of Appeal of New Zealand	New Zealand	6 Mar 2000	NZLII	4
Russell v Taxation Review Authority	(2000) 19 NZTC 15,924		New Zealand	circa 2000	CCH New Zealand	14
Case U23	(1999) 19 NZTC 9,208		New Zealand	circa 1999	CCH New Zealand	2
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis	21
Withey v Commissioner of Inland Revenue (No 2)	(1998) 18 NZTC 13,732		New Zealand	circa 1998	CCH New Zealand	5
Case T59	(1998) 18 NZTC 8,429		New Zealand	circa 1998	CCH New Zealand	2
Case T52	(1998) 18 NZTC 8,378		New Zealand	circa 1998	CCH New Zealand	1
Miller v Commissioner of Inland Revenue (No 2)	(1997) 18 NZTC 13,127		New Zealand	circa 1997	CCH New Zealand	4
Miller v Commissioner of Inland Revenue CA158/93	[1995] NZCA 340; [1995] 3 NZLR 664; (1995) 20 TRNZ 97; (1995) 17 NZTC 12,341	Court of Appeal of New Zealand	New Zealand	15 Sep 1995	NZLII	12
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw	197
Case R25	(1994) 16 NZTC 6,120		New Zealand	circa 1994	CCH New Zealand	9
Equiticorp Industries Group Ltd (in statutory management) v Hawkins (No 2) HC Auckland CP2455/89	[1990] NZHC 99; [1990] 2 NZLR 175; (1990) 5 NZCLC 66,295; (1990) 2 PRNZ 19	High Court of New Zealand	New Zealand	26 Feb 1990	NZLII	26
Shiels v Blakeley	[1986] NZCA 445; [1986] 2 NZLR 262	Court of Appeal of New Zealand	New Zealand	23 Dec 1986	NZLII	148
Commissioner of Inland Revenue v v H Farnsworth Ltd	[1984] 1 NZLR 428; (1984) 6 NZTC 61,770		New Zealand	circa 1984	LexisNexis	37
Re 56 Denton Road, Twickenham	[1953] Ch 51; [1952] 2 All ER 793	Court of Chancery	United Kingdom	circa 1953	LexisNexis / Westlaw	54
Henderson v Henderson	[1843] EngR 917; [1843-60] 1 All ER 387; [1843-60] All ER 378; (1843) 3 Hare 100; 67 ER 313	Court of Chancery	United Kingdom	circa 1843	CommonLII	2017

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