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BNZ Investments Ltd v Commissioner of Inland Revenue   flag  13

[2007] NZCA 356; [2008] 1 NZLR 598; (2007) 23 NZTC 21,589
Court of Appeal of New Zealand
New Zealand
21st August, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Guo v PwC (Discovery and Search Order) [2021] NZHRRT 22 New Zealand Human Rights Review Tribunal New Zealand 12 May 2021 NZLII flag 2
Guo v PwC (Non-Party Discovery – Oral Hearing) [2020] NZHRRT 51 New Zealand Human Rights Review Tribunal New Zealand 22 Dec 2020 NZLII flag 1
Minister of Education v James Hardie New Zealand [2019] NZHC 245 High Court of New Zealand New Zealand 25 Feb 2019 NZLII flag 12
Pernod Ricard New Zealand v Lion-Beer Spirits & Wine (NZ) Ltd HC Auckland CIV 2011-404-1664 [2011] NZHC 1770 High Court of New Zealand New Zealand 1 Dec 2011 NZLII flag
Kapiti High Voltage Coalition Incorporated v Kapiti Coast District Council HC Wellington CIV-2008-485-2723 [2011] NZHC 1513 High Court of New Zealand New Zealand 20 Oct 2011 NZLII flag
Radio Works Ltd v Commissioner of Inland Revenue HC Auckland CIV-2007-404-5853 [2010] NZHC 2375; (2011) 25 NZTC 20-014 High Court of New Zealand New Zealand 7 Dec 2010 NZLII flag 1
Otto v White HC Ak Civ 2008-404-006884 [2009] NZHC 1411 High Court of New Zealand New Zealand 12 Oct 2009 NZLII flag
Air New Zealand Ltd v Wellington International Airport Ltd [2009] NZCA 259; [2009] 3 NZLR 713 Court of Appeal of New Zealand New Zealand 29 Jun 2009 NZLII flag 27
ANZ National Bank Ltd v Commissioner of Inland Revenue [2009] NZCA 150; [2009] 3 NZLR 123; (2009) 24 NZTC 23,465 Court of Appeal of New Zealand New Zealand 28 Apr 2009 NZLII flag 13
Commissioner of Inland Revenue v BNZ Investments Ltd [2009] NZCA 47; (2009) 19 PRNZ 553; (2009) 24 NZTC 23,387 Court of Appeal of New Zealand New Zealand 4 Mar 2009 NZLII flag 28
Simunovich Fisheries Ltd v Television New Zealand Ltd [2008] NZCA 350 Court of Appeal of New Zealand New Zealand 8 Sep 2008 NZLII flag 45
Commissioner of Inland Revenue v BNZ Investments Ltd [2008] NZCA 141; (2008) 23 NZTC 21,992 Court of Appeal of New Zealand New Zealand 3 Jun 2008 NZLII flag 5
ANZ National Bank Ltd v the Commissioner of Inland Revenue HC WN Civ 2005-485-1037 [2008] NZHC 509 High Court of New Zealand New Zealand 15 Apr 2008 NZLII flag

Legislation Cited

Legislation Name Provision
1970 Act (NSW) s106

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 230; (2007) 23 NZTC 21,323 Court of Appeal of New Zealand New Zealand 11 Jun 2007 NZLII flag 57
BNZ Investments Ltd v Commissioner of Inland Revenue HC Auckland CIV 2004 485 1059 [2007] NZHC 1617; (2007) 23 NZTC 21,222 High Court of New Zealand New Zealand 15 Feb 2007 NZLII flag 1
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 flag 19
ANZ National Bank Ltd v Commissioner of Inland Revenue (2007) 23 NZTC 21,032 New Zealand circa 2007 CCH New Zealand flag 2
BNZ Investments Ltd v Commissioner of Inland Revenue (2007) 23 NZTC 21,045 New Zealand circa 2007 CCH New Zealand flag 2
BNZ Investments Ltd v Commissioner of Inland Revenue (2006) 23 NZTC 21,069 New Zealand circa 2006 CCH New Zealand flag 1
R v Morris [2005] 2 NZLR 684; (2005) 22 NZTC 19,217 New Zealand circa 2005 LexisNexis flag 4
Muir v Commissioner of Inland Revenue [2004] NZCA 277; (2004) 17 PRNZ 365; (2004) 21 NZTC 18,894 Court of Appeal of New Zealand New Zealand 14 Oct 2004 NZLII flag 25
Heath v Government of the United States of America [2002] UKPC 33; (2002) 61 WIR 189 Privy Council United Kingdom 19 Jun 2002 BAILII flag 3
M v l [1999] 1 NZLR 747 New Zealand circa 1999 LexisNexis flag 36
Auckland Gas Co Ltd v Commissioner of Inland Revenue [1998] NZCA 301; [1999] 2 NZLR 409; (1999) 19 NZTC 15,027 Court of Appeal of New Zealand New Zealand 15 Dec 1998 NZLII flag 30
Fay, Richwhite & Co Ltd v Davison [1995] 1 NZLR 517 New Zealand circa 1995 LexisNexis flag 9
Lonrho plc v Fayed (No4) [1994] QB 775; [1994] 1 All ER 870; [1994] 2 WLR 209 United Kingdom circa 1994 LexisNexis / Westlaw flag 7
Commissioner of Inland Revenue v E R Squibb & Sons (NZ) Ltd CA276/91 [1992] NZCA 258; (1992) 6 PRNZ 601; (1992) 17 TRNZ 97; (1992) 14 NZTC 9,146 Court of Appeal of New Zealand New Zealand 2 Oct 1992 NZLII flag 12
Knight v Commissioner of Inland Revenue [1991] 2 NZLR 30 New Zealand circa 1991 LexisNexis flag 23
Pooraka Holdings Pty Ltd v Participation Nominees Pty Ltd [1989] SASC 1802; (1989) 52 SASR 148; (1989) 98 FLR 21; (1989) 90 ALR 49; 20 ATR 1425 Supreme Court of South Australia Australia - South Australia 29 Sep 1989 AustLII flag 25
Nestle Australia Ltd v FCT (1986) 86 ATC 4,499 Australia circa 1986 IntelliConnect flag 1
Cates v Commissioner of Inland Revenue [1982] 1 NZLR 530; (1982) 5 NZTC 61,237 New Zealand circa 1982 LexisNexis flag 11
Hunter v Chief Constable of West Midlands Police [1982] AC 627 United Kingdom circa 1982 LexisNexis / Westlaw flag 2
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) [1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722 House of Lords United Kingdom 9 Apr 1981 BAILII flag 703
Mobil Oil Australia Pty Ltd v FCT [1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133 High Court of Australia Australia - Commonwealth 15 Oct 1963 AustLII flag 507
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118
Gamini Bus Co Ld v Commissioner of Income Tax Colombo [1952] AC 571 United Kingdom circa 1952 LexisNexis / Westlaw flag 7
White v Spafford & Co [1901] UKLawRpKQB 113; [1901] 2 KB 241 United Kingdom 21 May 1901 CommonLII flag 14
Pacifique v Peruvian Guano Co [1883] UKLawRpKQB 95; (1882) 11 QBD 55; (1882) 48 LT 22; (1882) 52 LJQB 181 United Kingdom 28 May 1883 CommonLII flag 821
Jones v Monte Video Gas Co [1880] UKLawRpKQB 47; 5 QBD 556 United Kingdom 12 May 1880 CommonLII flag 89

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