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Glenharrow Holdings Ltd v Commissioner of Inland Revenue   flag  3

[2007] NZCA 346; [2008] 1 NZLR 222; (2007) 23 NZTC 21,564
Court of Appeal of New Zealand
New Zealand
15th August, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
XXX v Commissioner of Inland Revenue [2012] NZTRA 11 New Zealand Taxation Review Authority New Zealand 19 Nov 2012 NZLII flag
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 flag 32

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
Iona Farm Ltd v Commissioner of Inland Revenue (1999) 19 NZTC 15,261 New Zealand circa 1999 CCH New Zealand flag 8
Cecil Bros Pty Ltd v FCT (1964) 11 CLR 430 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag 2
Peterson v Commissioner of Inland Revenue [2006] 3 NZLR 433; [2005] UKPC 5 New Zealand circa 2006 LexisNexis flag 16
[2001] 3 NZLR 289 [2001] 3 NZLR 289; [2001] NZTC 17,008 New Zealand circa 2001 LexisNexis flag 17
Glenharrow Holdings Ltd v Attorney General [2001] 1 NZLR 578 New Zealand circa 2001 LexisNexis flag 3
Commissioner of Inland Revenue v Wattie [1999] 1 NZLR 529 New Zealand circa 1999 LexisNexis flag 13
Challenge Corporation Ltd v Commissioner for Inland Revenue [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53
Ashton v Commissioner of Inland Revenue [1975] 2 NZLR 717 New Zealand circa 1975 LexisNexis flag 23
1 NZLR 546 1 NZLR 546 New Zealand circa 1986 LexisNexis flag 3
XXX v Commissioner of Inland Revenue [2012] NZTRA 11 New Zealand Taxation Review Authority New Zealand 19 Nov 2012 NZLII flag
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 flag 32
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 flag 3
Accent Management Ltd v Commissioner of Inland Revenue [2007] NZCA 230; (2007) 23 NZTC 21,323 Court of Appeal of New Zealand New Zealand 11 Jun 2007 NZLII flag 57
Gibbons Holdings Ltd v Wholesale Distributors Ltd [2007] NZSC 37; [2008] 1 NZLR 277; (2007) 5 NZ Conv C 194,493; [2007] ANZ Conv R 413; (2007) 8 NZCPR 374 Supreme Court of New Zealand New Zealand 30 May 2007 NZLII flag 185
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
(2000) 584 NZPD 2434 (2000) 584 NZPD 2434 New Zealand circa 2000 flag 1

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