Glenharrow Holdings Ltd v CIR
|
[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236
|
Supreme Court of New Zealand
|
New Zealand
|
19 Dec 2008
|
NZLII
|
|
32
|
IRC v Willoughby
|
[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071
|
House of Lords
|
United Kingdom
|
10 Jul 1997
|
BAILII
|
|
30
|
Ashton v Commissioner of Inland Revenue
|
[1975] 2 NZLR 717
|
|
New Zealand
|
circa 1975
|
LexisNexis
|
|
23
|
[2001] 3 NZLR 289
|
[2001] 3 NZLR 289; [2001] NZTC 17,008
|
|
New Zealand
|
circa 2001
|
LexisNexis
|
|
17
|
Peterson v Commissioner of Inland Revenue
|
[2006] 3 NZLR 433; [2005] UKPC 5
|
|
New Zealand
|
circa 2006
|
LexisNexis
|
|
16
|
Commissioner of Inland Revenue v Wattie
|
[1999] 1 NZLR 529
|
|
New Zealand
|
circa 1999
|
LexisNexis
|
|
13
|
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
|
Iona Farm Ltd v Commissioner of Inland Revenue
|
(1999) 19 NZTC 15,261
|
|
New Zealand
|
circa 1999
|
CCH New Zealand
|
|
8
|
Glenharrow Holdings Ltd v Attorney-General
|
[2004] UKPC 42; [2005] 2 NZLR 289
|
Privy Council
|
New Zealand
|
22 Jul 2004
|
BAILII
|
|
4
|
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue
|
[2007] NZCA 256; [2008] 2 NZLR 342; (2007) 23 NZTC 21,488
|
Court of Appeal of New Zealand
|
New Zealand
|
25 Jun 2007
|
NZLII
|
|
3
|
Glenharrow Holdings Ltd v Attorney General
|
[2001] 1 NZLR 578
|
|
New Zealand
|
circa 2001
|
LexisNexis
|
|
3
|
1 NZLR 546
|
1 NZLR 546
|
|
New Zealand
|
circa 2004
|
LexisNexis
|
|
3
|
Cecil Bros Pty Ltd v FCT
|
(1964) 11 CLR 430
|
|
Australia - Commonwealth
|
circa 1964
|
Legal Online / Westlaw
|
|
2
|
(2000) 584 NZPD 2434
|
(2000) 584 NZPD 2434
|
|
New Zealand
|
circa 2000
|
|
|
1
|
XXX v Commissioner of Inland Revenue
|
[2012] NZTRA 11
|
New Zealand Taxation Review Authority
|
New Zealand
|
19 Nov 2012
|
NZLII
|
|
|
"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
|
|
|