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Westpac Banking Corporation v The Commissioner of Inland Revenue     33

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		14
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
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		3
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
Cockburn v CS Development	[2010] NZCA 373; (2010) 24 NZTC 24,431	Court of Appeal of New Zealand	New Zealand	16 Aug 2010	NZLII		20
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		3
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		6
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		17
Commissioner of Inland Revenue v Pootinun	[2020] NZHC 2651	High Court of New Zealand	New Zealand	8 Oct 2020	NZLII
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		1
Comptroller of Customs v Terminals (NZ) Ltd	[2012] NZCA 598	Court of Appeal of New Zealand	New Zealand	18 Dec 2012	NZLII		44
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		12
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		1
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		5
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		8
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
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		1
McGuire v Commissioner of Inland Revenue	[2024] NZHC 883	High Court of New Zealand	New Zealand	22 Apr 2024	NZLII		1
McIlraith v Commissioner of Inland Revenue	[2009] NZCA 45	Court of Appeal of New Zealand	New Zealand	2 Mar 2009	NZLII
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		2
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
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
Objector Co C v Commissioner of Inland Revenue	[2012] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	10 Aug 2012	NZLII
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
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		23
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		3
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		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		6
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		124
Tannadyce v CIR	[2011] NZSCTrans 22		New Zealand	25 Aug 2011	NZLII
Taxpayer v v Fiji Revenue and Customs Authority	[2015] FJTT 3		Fiji	18 May 2015	PacLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"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
"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

Legislation Cited

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 231; (2007) 23 NZTC 21,366	Court of Appeal of New Zealand	New Zealand	circa 2007	NZLII		19
Bellinz Pty Ltd v FCT	(1998) 98 ATC 4,634		Australia	circa 1998	IntelliConnect		2
Brierley Investments Ltd v Bouzaid	[1993] NZCA 272; [1993] 3 NZLR 655; 18 TRNZ 1; 15 NZTC 10,212	Court of Appeal of New Zealand	New Zealand	circa 1993	NZLII		30
Commissioner of Inland Revenue v Abattis Properties Ltd	[2002] NZCA 186; (2002) 16 PRNZ 440; [2003] NZAR 155; (2002) 20 NZTC 17,805	Court of Appeal of New Zealand	New Zealand	31 Jul 2002	NZLII		7
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93	[1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII		52
Commissioner of Inland Revenue v Lemmington Holdings Ltd	[1982] 1 NZLR 517		New Zealand	circa 1982	LexisNexis		38
Commissioner of Inland Revenue v New Zealand Wool Board	(1999) 19 NZTC 15,476		New Zealand	circa 1999	CCH New Zealand		21
Commissioner of Inland Revenue v Ti Toki Cabarets (1989) Ltd	[2000] NZCA 188; [2001] 1 NZLR 147; (2000) 19 NZTC 15,874	Court of Appeal of New Zealand	New Zealand	4 Sep 2000	NZLII		8
Daihatsu Australia Pty Ltd v Deputy Commissioner of Taxation	(2001) 182 ALR 239; (2000) 46 ATR 129		Australia	circa 2000	LexisNexis AU		9
FCT v Futuris Corporation Ltd	[2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII		394
HTV Ltd v Price Commission	[1976] ICR 170		United Kingdom	circa 1976			77
Miller v Commissioner of Inland Revenue	[2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826	Court of Appeal of New Zealand	New Zealand	19 Aug 2002	NZLII		56
Miller v Commissioner of Inland Revenue CA158/93	[1995] NZCA 340; [1995] 3 NZLR 664; (1995) 20 TRNZ 97; (1995) 17 NZTC 12,341	Court of Appeal of New Zealand	New Zealand	15 Sep 1995	NZLII		13
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII		455
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case)	[1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561		United Kingdom	circa 1989	LexisNexis		280
Revenue (ex parte Mattessons Wall's Ltd)	68 Tax Cas 205		United Kingdom	circa 1989			9
Westpac Banking Corporation v Commissioner of Inland Revenue HC Auckland CIV 2004-404-006444	[2007] NZHC 1151; (2008) 23 NZTC 21,694	High Court of New Zealand	New Zealand	26 Oct 2007	NZLII		4