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Westpac Banking Corporation v The Commissioner of Inland Revenue   flag  33

[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340
Court of Appeal of New Zealand
New Zealand
20th February, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Tannadyce Investments Ltd v Commissioner of Inland Revenue [2011] NZSC 158; [2012] 2 NZLR 153 Supreme Court of New Zealand New Zealand 20 Dec 2011 NZLII flag 124
Comptroller of Customs v Terminals (NZ) Ltd [2012] NZCA 598 Court of Appeal of New Zealand New Zealand 18 Dec 2012 NZLII flag 44
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2010] NZHC 176; [2011] 1 NZLR 336; (2010) 24 NZTC 24,079 High Court of New Zealand New Zealand 26 Feb 2010 NZLII flag 23
Cockburn v CS Development [2010] NZCA 373; (2010) 24 NZTC 24,431 Court of Appeal of New Zealand New Zealand 16 Aug 2010 NZLII flag 20
Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd [2016] NZCA 276; [2016] 3 NZLR 303; (2016) 27 NZTC 22-056 Court of Appeal of New Zealand New Zealand 21 Jun 2016 NZLII flag 17
Accent Management Ltd v Commissioner of Inland Revenue [2010] NZHC 305; (2010) 24 NZTC 24,126 High Court of New Zealand New Zealand 12 Mar 2010 NZLII flag 14
Denlay v Commissioner of Taxation [2010] FCA 1434; (2010) 276 ALR 675; (2010) 119 ALD 306 Federal Court of Australia Australia - Commonwealth 17 Dec 2010 AustLII flag 12
Goh v Commissioner of Inland Revenue [2011] NZCA 344; (2011) 25 NZTC 20-066 Court of Appeal of New Zealand New Zealand 26 Jul 2011 NZLII flag 8
Russell v Commissioner of Inland Revenue [2015] NZHC 754; (2015) 27 NZTC 22-003 High Court of New Zealand New Zealand 17 Apr 2015 NZLII flag 6
Tannadyce Investments Ltd v Commissioner of Inland Revenue [2010] NZCA 233; (2010) 24 NZTC 24,341 Court of Appeal of New Zealand New Zealand 4 Jun 2010 NZLII flag 6
Commissioner of Inland Revenue v Alam and Begum [2009] NZCA 273; (2009) 24 NZTC 23,564 Court of Appeal of New Zealand New Zealand 26 Jun 2009 NZLII flag 6
FB Duvall Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-1193 [2010] NZHC 281; (2010) 24 NZTC 24,053 High Court of New Zealand New Zealand 25 Feb 2010 NZLII flag 5
Beach Road Commercial Ltd v The Commissioner of Inland Revenue [2015] NZHC 2205; (2015) 27 NZTC 22-023 High Court of New Zealand New Zealand 11 Sep 2015 NZLII flag 3
Commissioner of Inland Revenue v Accent Management Ltd [2012] NZHC 1430; (2012) 25 NZTC 20-130 High Court of New Zealand New Zealand 22 Jun 2012 NZLII flag 3
Riccarton Construction v Commissioner of Inland Revenue HC Auckland CIV 2009-485-1930 [2010] NZHC 813; (2010) 24 NZTC 24,191 High Court of New Zealand New Zealand 20 Apr 2010 NZLII flag 3
Michael Hill Finance (NZ) Ltd v Commissioner of Inland Revenue [2015] NZHC 3144; [2016] 2 NZLR 665; (2015) 27 NZTC 22-036 High Court of New Zealand New Zealand 10 Dec 2015 NZLII flag 2
McGuire v Commissioner of Inland Revenue [2024] NZHC 883 High Court of New Zealand New Zealand 22 Apr 2024 NZLII flag 1
Drummond v Commissioner of Inland Revenue [2012] NZHC 2028; (2012) 25 NZTC 20-141 High Court of New Zealand New Zealand 13 Aug 2012 NZLII flag 1
Hardie v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1453 [2010] NZHC 2339; (2011) 25 NZTC 20-023 High Court of New Zealand New Zealand 23 Dec 2010 NZLII flag 1
Commissioner of Inland Revenue v Tannadyce Investments Ltd HC Auckland CIV 2009 409 2660 [2010] NZHC 148; (2010) 24 NZTC 24,068 High Court of New Zealand New Zealand 26 Feb 2010 NZLII flag 1
Commissioner of Inland Revenue v Pootinun [2020] NZHC 2651 High Court of New Zealand New Zealand 8 Oct 2020 NZLII flag
Taxpayer v v Fiji Revenue and Customs Authority [2015] FJTT 3 Fiji 18 May 2015 PacLII flag
Objector Co C v Commissioner of Inland Revenue [2012] NZTRA 4 New Zealand Taxation Review Authority New Zealand 10 Aug 2012 NZLII flag
Chesterfields Preschools Ltd v Commissioner of Inland Revenue [2012] NZHC 1525; (2012) 25 NZTC 20-132 High Court of New Zealand New Zealand 19 Jul 2012 NZLII flag
Nguyen v Commissioner of Inland Revenue HC Auckland CIV 2010-485-1452 [2011] NZHC 1231; (2011) 25 NZTC 20-082 High Court of New Zealand New Zealand 29 Sep 2011 NZLII flag
Hardie v Commissioner of Inland Revenue [2011] NZCA 492; (2011) 25 NZTC 20-081 Court of Appeal of New Zealand New Zealand 28 Sep 2011 NZLII flag
Tannadyce v CIR [2011] NZSCTrans 22 New Zealand 25 Aug 2011 NZLII flag
Northbridge Holdings Ltd v Commissioner of Inland Revenue HC Auckland CIV-2010-404-2191 [2011] NZHC 241; (2011) 25 NZTC 20-035 High Court of New Zealand New Zealand 23 Mar 2011 NZLII flag
R R Korako v the Commissioner of Inland Revenue HC Wha Civ 2009-488-204 [2009] NZHC 1286 High Court of New Zealand New Zealand 18 Sep 2009 NZLII flag
Avoidance, whether prosecution amounted to a vendetta [2009] NZTRA 15 New Zealand Taxation Review Authority New Zealand 17 Sep 2009 NZLII flag
McIlraith v Commissioner of Inland Revenue [2009] NZCA 45 Court of Appeal of New Zealand New Zealand 2 Mar 2009 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue" [2021] VUWLawRw 35 Griffiths, Shelley New Zealand circa 2021 NZLII flag
"The Shafts of Strife and War: a Critical Analysis of the Immigration (Mass Arrivals) Amendment Bill" [2012] VUWLawRw 29 Foulkes, Christopher New Zealand circa 2012 NZLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act 1936 (Cth) s175, s175A
Judiciary Act (Cth) s39B

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
McGuire v Commissioner of Inland Revenue [2024] NZHC 883 High Court of New Zealand New Zealand 22 Apr 2024 NZLII flag 1
Drummond v Commissioner of Inland Revenue [2012] NZHC 2028; (2012) 25 NZTC 20-141 High Court of New Zealand New Zealand 13 Aug 2012 NZLII flag 1
Hardie v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1453 [2010] NZHC 2339; (2011) 25 NZTC 20-023 High Court of New Zealand New Zealand 23 Dec 2010 NZLII flag 1
Commissioner of Inland Revenue v Tannadyce Investments Ltd HC Auckland CIV 2009 409 2660 [2010] NZHC 148; (2010) 24 NZTC 24,068 High Court of New Zealand New Zealand 26 Feb 2010 NZLII flag 1
"Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue" [2021] VUWLawRw 35 Griffiths, Shelley New Zealand circa 2021 NZLII flag
Commissioner of Inland Revenue v Pootinun [2020] NZHC 2651 High Court of New Zealand New Zealand 8 Oct 2020 NZLII flag
Taxpayer v v Fiji Revenue and Customs Authority [2015] FJTT 3 Fiji 18 May 2015 PacLII flag
Objector Co C v Commissioner of Inland Revenue [2012] NZTRA 4 New Zealand Taxation Review Authority New Zealand 10 Aug 2012 NZLII flag
Chesterfields Preschools Ltd v Commissioner of Inland Revenue [2012] NZHC 1525; (2012) 25 NZTC 20-132 High Court of New Zealand New Zealand 19 Jul 2012 NZLII flag
"The Shafts of Strife and War: a Critical Analysis of the Immigration (Mass Arrivals) Amendment Bill" [2012] VUWLawRw 29 Foulkes, Christopher New Zealand circa 2012 NZLII flag
Nguyen v Commissioner of Inland Revenue HC Auckland CIV 2010-485-1452 [2011] NZHC 1231; (2011) 25 NZTC 20-082 High Court of New Zealand New Zealand 29 Sep 2011 NZLII flag
Hardie v Commissioner of Inland Revenue [2011] NZCA 492; (2011) 25 NZTC 20-081 Court of Appeal of New Zealand New Zealand 28 Sep 2011 NZLII flag
Tannadyce v CIR [2011] NZSCTrans 22 New Zealand 25 Aug 2011 NZLII flag
Northbridge Holdings Ltd v Commissioner of Inland Revenue HC Auckland CIV-2010-404-2191 [2011] NZHC 241; (2011) 25 NZTC 20-035 High Court of New Zealand New Zealand 23 Mar 2011 NZLII flag
R R Korako v the Commissioner of Inland Revenue HC Wha Civ 2009-488-204 [2009] NZHC 1286 High Court of New Zealand New Zealand 18 Sep 2009 NZLII flag
Avoidance, whether prosecution amounted to a vendetta [2009] NZTRA 15 New Zealand Taxation Review Authority New Zealand 17 Sep 2009 NZLII flag
McIlraith v Commissioner of Inland Revenue [2009] NZCA 45 Court of Appeal of New Zealand New Zealand 2 Mar 2009 NZLII flag

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