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Charter Holdings Ltd v Commissioner of Inland Revenue   flag  5

[2015] NZHC 2041
High Court of New Zealand
New Zealand
27th August, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v Pootinun [2020] NZHC 2651 High Court of New Zealand New Zealand 8 Oct 2020 NZLII flag
Charter Holdings v Commissioner of Inland Revenue [2016] NZCA 499; (2016) 27 NZTC 22-075 Court of Appeal of New Zealand New Zealand 13 Oct 2016 NZLII flag 5
R v Nuku [2016] NZHC 254 High Court of New Zealand New Zealand 24 Feb 2016 NZLII flag 10
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

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

Legislation Cited

Legislation Name Provision
Income Tax Act 1923 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Privative Clauses: Parliamentary Intent, Legislative Limits and Other Works of Fiction" (2014) 20 Aukland University Law Review 148 Aukland University Law Review New Zealand circa 2014 NZLII flag 1
Arai Korp Ltd v Commissioner of Inland Revenue [2013] NZHC 958; (2013) 26 NZTC 21-014 High Court of New Zealand New Zealand 3 May 2013 NZLII flag 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 flag 124
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 flag 153
Commissioner of Inland Revenue v New Zealand Wool Board (1999) 19 NZTC 15,476 New Zealand circa 1999 CCH New Zealand flag 21
Commissioner of Inland Revenue v Wilson [1996] NZCA 406; (1996) 17 NZTC 12,512 Court of Appeal of New Zealand New Zealand 22 Mar 1996 NZLII flag 19
O'Reilly v Mackman [1983] UKHL 1; [1983] 2 AC 237; [1982] 3 All ER 1124; [1982] 3 WLR 1096 House of Lords United Kingdom 25 Nov 1983 BAILII flag 712
Bulk Gas Users Group v Attorney-General [1983] NZLR 129 New Zealand circa 1983 LexisNexis flag 85
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 88
Europa Oil (NZ) Ltd (No 2) v Commissioner of Inland Revenue (1974) 1 NZTC 61,169 New Zealand circa 1974 CCH New Zealand flag 5
Duggan v Commissioner of Inland Revenue [1973] 1 NZLR 682 New Zealand circa 1973 LexisNexis flag 7
Lancaster v Commissioner of Inland Revenue [1969] NZLR 689 New Zealand circa 1969 LexisNexis flag 1
Anisminic Ltd v Foreign Compensation Commission [1968] UKHL 6; [1969] 2 AC 147; [1969] 1 All ER 208; [1969] 2 WLR 163; 15 SI 1962 House of Lords United Kingdom 17 Dec 1968 BAILII flag 796
Babington v Commissioner of Inland Revenue [1957] NZLR 861 New Zealand circa 1957 LexisNexis flag 9
Commissioner of Taxes v McCoard SC New Plymouth [1952] NZGazLawRp 27; [1952] NZLR 263; (1952) 54 GLR 269 New Zealand Gazette Law Reports New Zealand 4 Mar 1952 NZLII flag 6
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
Aspro Ltd v Commissioner of Taxes [1923] AC 683 United Kingdom circa 1923 LexisNexis / Westlaw flag 1
Sir W Mewes versus Mewes [1726] EngR 737; 86 ER 46; (1726) 1 Vent 66 King's Bench United Kingdom circa 1726 CommonLII flag 1

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