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Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII		81
BNZ Investments Ltd v Commissioner of Inland Revenue	[2009] NZHC 822; (2009) 24 NZTC 23,582	High Court of New Zealand	New Zealand	15 Jul 2009	NZLII		7
Ben Nevis Forestry Ventures v CIR	[2009] 2 NZLR 289		New Zealand	circa 2009	LexisNexis		25
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		32
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		153
Peterson v CIR	(2005) 22 NZTC 19,098		New Zealand	circa 2005	CCH New Zealand		8
Erris Promotions Ltd v Commissioner of Inland Revenue	[2003] NZHC 1350; [2004] 1 NZLR 811; (2003) 21 NZTC 18,330	High Court of New Zealand	New Zealand	14 Nov 2003	NZLII		11
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
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		4
Auckland Institute of Studies Ltd v Commissioner of Inland Revenue	(2002) 20 NZTC 17,685		New Zealand	circa 2002	CCH New Zealand		10
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		43
Cleland v Commissioner of Inland Revenue	[2001] 2 NZLR 847; (2001) 20 NZTC 17,086		New Zealand	circa 2001	LexisNexis		1
CIR v Kerslake	(2001) 20 NZTC 17,158		New Zealand	circa 2001	CCH New Zealand		2
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		7
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis		21
Miller v CIR	(1998) 18 NZTC 13,961		New Zealand	circa 1998	CCH New Zealand		11
Miller v CIR	(1997) 18 NZTC 13,219		New Zealand	circa 1997	CCH New Zealand		4
Shell New Zealand Ltd v Commissioner of Inland Revenue CA294/93	[1994] NZCA 460; (1994) 18 TRNZ 94; (1994) 16 NZTC 11,303	Court of Appeal of New Zealand	New Zealand	22 Aug 1994	NZLII		4
Miller and O ’ Neil v CIR	(1993) 15 NZTC 10,187		New Zealand	circa 1993	CCH New Zealand		9
M72	(1990) 12 NZTC 2,419		New Zealand	circa 1990	CCH New Zealand		3
Cross v Commissioner of Inland Revenue CA51/86	[1987] NZCA 206; [1987] 1 NZLR 498; (1987) 10 TRNZ 677; (1987) 9 NZTC 6,101	Court of Appeal of New Zealand	New Zealand	22 May 1987	NZLII		11
(1986) 8 NZTC 5,001	(1986) 8 NZTC 5,001		New Zealand	circa 1986	CCH New Zealand		9
Reid v Commissioner of Inland Revenue	[1986] 1 NZLR 129; (1985) 7 NZTC 5,176		New Zealand	circa 1986	LexisNexis		15
Tayles v CIR	(1982) 5 NZTC 61,311		New Zealand	circa 1982	CCH New Zealand		3
Ashton v CIR	[1975] 2 NZTC 61,030		New Zealand	circa 1975	CCH New Zealand		6
Commissioner of Inland Revenue v Legarth	[1969] NZLR 137		New Zealand	circa 1969	LexisNexis		8
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20
Babington v Commissioner of Inland Revenue	[1957] NZLR 861		New Zealand	circa 1957	LexisNexis		9
Harrison v Willis Brothers	[1965] 3 All ER 753		United Kingdom	circa 1965	LexisNexis		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		118