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Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue   flag  3

[2007] NZCA 256; [2008] 2 NZLR 342; (2007) 23 NZTC 21,488
Court of Appeal of New Zealand
New Zealand
25th June, 2007

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Glenharrow Holdings Ltd v Commissioner of Inland Revenue [2007] NZCA 346; [2008] 1 NZLR 222; (2007) 23 NZTC 21,564 Court of Appeal of New Zealand New Zealand 15 Aug 2007 NZLII flag 3
Farah Custodians Pty Ltd v Commissioner of Taxation (No 2) [2019] FCA 1076 Federal Court of Australia Australia - Commonwealth 12 Jul 2019 AustLII flag 4
Education Administration Ltd v Commissioner of Inland Revenue HC Auckland CIV 2007-485-2547 [2010] NZHC 663; (2010) 24 NZTC 24,238 High Court of New Zealand New Zealand 5 May 2010 NZLII flag
Blair v Upper Hutt City Council HC WN CIV 2005-485-2268 [2008] NZHC 2123 High Court of New Zealand New Zealand 22 Dec 2008 NZLII flag
Tax avoidance agreement, partnership income, residency, shortfall penalties [2008] NZTRA 10 New Zealand Taxation Review Authority New Zealand 24 Nov 2008 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165" (2010) 8 E-Journal of Tax Research 64 Keating, Mark Australia circa 2010 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Education Administration Ltd v Commissioner of Inland Revenue HC Auckland CIV 2007-485-2547 [2010] NZHC 663; (2010) 24 NZTC 24,238 High Court of New Zealand New Zealand 5 May 2010 NZLII flag
Blair v Upper Hutt City Council HC WN CIV 2005-485-2268 [2008] NZHC 2123 High Court of New Zealand New Zealand 22 Dec 2008 NZLII flag
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 flag 11
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165" (2010) 8 E-Journal of Tax Research 64 Keating, Mark Australia circa 2010 AustLII flag
Tax avoidance agreement, partnership income, residency, shortfall penalties [2008] NZTRA 10 New Zealand Taxation Review Authority New Zealand 24 Nov 2008 NZLII flag
CIR v Challenge Corporation Ltd [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53

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