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Tax avoidance agreement, partnership income, residency, shortfall penalties   flag 

[2008] NZTRA 10
New Zealand Taxation Review Authority
New Zealand
24th November, 2008

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
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 flag 36
Commissioner of Inland Revenue v BNZ Investments Ltd [2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103 Court of Appeal of New Zealand New Zealand 22 May 2001 NZLII flag 43
A Taxpayer v Commissioner of Inland Revenue [1997] NZCA 135; (1997) 18 NZTC 13,350 Court of Appeal of New Zealand New Zealand 28 Aug 1997 NZLII flag 12
Hadlee v Commissioner of Inland Revenue [1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721 Court of Appeal of New Zealand New Zealand 31 May 1991 NZLII flag 32
Commissioner of Inland Revenue v Farmers' Trading Co Ltd CA151/80 [1982] NZCA 47; [1982] 1 NZLR 449; (1982) 5 TRNZ 504; (1982) 5 NZTC 61,200 Court of Appeal of New Zealand New Zealand 2 Jul 1982 NZLII flag 19
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 59
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 92
AMP Life Ltd v Commissioner of Inland Revenue HC Wellington CP106/99 [2000] NZHC 1269; (2000) 19 NZTC 15,940 High Court of New Zealand New Zealand 26 Oct 2000 NZLII flag 7
Whether business arrangement equaled tax avoidance or merely mitigation [2002] NZTRA 9; (2002) 20 NZTC 10,233 New Zealand Taxation Review Authority New Zealand 16 Apr 2002 NZLII flag 4
Case P17 v Commissioner of Inland Revenue [1992] NZTRA 7; (1992) 16 TRNZ 611; (1992) 14 NZTC 4,115 New Zealand Taxation Review Authority New Zealand 17 Feb 1992 NZLII flag 1
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
Y5 (2007) 23 NZTC 13,051 New Zealand circa 2007 CCH New Zealand flag 1
Ashton v CIR (1975) 2 NZTC 61,030 New Zealand circa 1975 CCH New Zealand flag 6
Commissioner of Inland Revenue v NV Philips Gloeilampenfabrieken [1955] NZLR 868 New Zealand circa 1955 LexisNexis flag 14
M72 (1990) 12 NZTC 2,419 New Zealand circa 1990 CCH New Zealand flag 3
Marx v Inland Revenue Commissioner [1970] NZLR 182 New Zealand circa 1970 LexisNexis flag 9
CIR v Challenge Corporation Ltd (1986) 8 NZTC 5,219 New Zealand circa 1986 CCH New Zealand flag 4
Accent Management Ltd v CIR [2007] NZTC 21,323 New Zealand circa 2007 CCH New Zealand flag 1
Elmiger v Commissioner of Inland Revenue [1966] NZLR 683 New Zealand circa 1966 LexisNexis flag 20
Peterson v CIR (2005) 22 NZTC 19,098 New Zealand circa 2005 CCH New Zealand flag 8
Fincon (Construction) Ltd v Commissioner of Inland Revenue [1970] NZLR 462 New Zealand circa 1970 LexisNexis flag 6
Accent Management Ltd v CIR (2007) 23 NZTC 21,232 New Zealand circa 2007 CCH New Zealand flag 1
Grieve v CIR (1984) 6 NZTC 61,682 New Zealand circa 1984 CCH New Zealand flag 4
Rossiter v CIR (1976) 2 NZTC 61,197 New Zealand circa 1976 CCH New Zealand flag 1
CIR v Farmers' Trading Co Ltd (1982) 5 NZTC 61,2000 New Zealand circa 2000 CCH New Zealand flag 1
Tayles v CIR (1982) 5 NZTC 61,311 New Zealand circa 1982 CCH New Zealand flag 3
CIR v Auckland Harbour Board (2001) 20 NZTC 17,008 New Zealand circa 2001 CCH New Zealand flag 6
(2000) 19 NZTC 9,400 (2000) 19 NZTC 9,400 New Zealand circa 2000 CCH New Zealand flag 1
CIR v The National Bank of New Zealand (1976) 2 NZTC 61,150 New Zealand circa 1976 CCH New Zealand flag 8
Ch'elle Properties (NZ) Ltd v CIR (2007) 23 NZTC 21,488 New Zealand circa 2007 CCH New Zealand flag 2
Y1 (2007) 23 NZTC 13,001 New Zealand circa 2007 CCH New Zealand flag 1
CIR v Challenge Corporation Ltd (1986) 8 NZTC 5,001 New Zealand circa 1986 CCH New Zealand flag 9
Fortex Group Ltd (in rec and liq) v MacIntosh [1998] 3 NZLR 171; (1998) 6 NZBLC 102,535 New Zealand circa 1998 LexisNexis flag 108

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