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Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue   flag  8

[2017] NZCA 328; (2017) 11 NZCLC 98-053; (2017) 28 NZTC 23,022
Court of Appeal of New Zealand
New Zealand
31st July, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dowden v Commissioner of Inland Revenue [2019] NZHC 2729; (2019) 29 NZTC 24-025 High Court of New Zealand New Zealand 24 Oct 2019 NZLII flag 6
Commissioner of Inland Revenue v Commercial Management Ltd [2019] NZCA 479; (2019) 29 NZTC 24-019 Court of Appeal of New Zealand New Zealand 3 Oct 2019 NZLII flag 18
DLC v Commissioner of Inland Revenue [2019] NZTRA 5 New Zealand Taxation Review Authority New Zealand 27 Sep 2019 NZLII flag
Van Uden v Commissioner of Inland Revenue [2018] NZCA 487; (2018) 28 NZTC 23-081 Court of Appeal of New Zealand New Zealand 8 Nov 2018 NZLII flag 1
Muir v Commissioner of Inland Revenue [2018] NZCA 456 Court of Appeal of New Zealand New Zealand 26 Oct 2018 NZLII flag
Disputant Z v Commissioner of Inland Revenue [2018] NZTRA 7 New Zealand Taxation Review Authority New Zealand 30 Aug 2018 NZLII flag 4
Aztek Ltd v Attorney-General [2018] NZHC 1839 High Court of New Zealand New Zealand 24 Jul 2018 NZLII flag 4
Van Uden v Commissioner of Inland Revenue [2017] NZHC 2554 High Court of New Zealand New Zealand 19 Oct 2017 NZLII flag 2

Legislation Cited

Legislation Name Provision
Companies Amendment Act 1980 (Tas)
Companies Act 1955 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Securities Management Ltd v Registrar of Companies [2017] NZHC 46 High Court of New Zealand New Zealand 31 Jan 2017 NZLII flag 1
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue [2016] NZHC 2708; (2016) 27 NZTC 22-079 High Court of New Zealand New Zealand 11 Nov 2016 NZLII flag 1
Edwards v Commissioner of Inland Revenue [2016] NZHC 1795; (2016) 27 NZTC 22-064 High Court of New Zealand New Zealand 4 Aug 2016 NZLII flag 5
Alesco New Zealand Ltd v Commissioner of Inland Revenue [2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003 Court of Appeal of New Zealand New Zealand 5 Mar 2013 NZLII flag 19
Russell v Commissioner of Inland Revenue [2012] NZCA 128; (2012) 25 NZTC 20-120 Court of Appeal of New Zealand New Zealand 3 Apr 2012 NZLII flag 15
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
Penny v Commissioner of Inland Revenue [2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014 Supreme Court of New Zealand New Zealand 24 Aug 2011 NZLII flag 37
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
Z v Dental Complaints Assessment Committee [2008] NZSC 55; [2009] 1 NZLR 1; [2009] NZLRSC 1 Supreme Court of New Zealand New Zealand 25 Jul 2008 NZLII flag 1372
Wire Supplies Ltd v Commissioner of Inland Revenue [2007] NZCA 244; [2007] 3 NZLR 458; (2007) 23 NZTC 21,404 Court of Appeal of New Zealand New Zealand 15 Jun 2007 NZLII flag 21
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
Clark v Libra Developments Ltd [2007] 2 NZLR 709 New Zealand circa 2007 LexisNexis flag 38
Vinelight Nominees Ltd v Commissioner of Inland Revenue (2005) 22 NZTC 19,519 New Zealand circa 2005 CCH New Zealand flag 9
Spencer v Commissioner of Inland Revenue HC Auckland CIV-2002-404-1373 [2004] NZHC 1614; (2004) 21 NZTC 18,818 High Court of New Zealand New Zealand 19 Oct 2004 NZLII flag 4
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 flag 56
M & J Wetherill Co Ltd v Taxation Review Authority [2002] NZCA 54; [2003] 1 NZLR 577; (2002) 20 NZTC 17,624 Court of Appeal of New Zealand New Zealand 14 Mar 2002 NZLII flag 6
Auckland Institute of Studies Ltd v Commissioner of Inland Revenue (2002) 20 NZTC 17,685 New Zealand circa 2002 CCH New Zealand flag 10
Miller v Commissioner of Inland Revenue [1999] 1 NZLR 275 New Zealand circa 1999 LexisNexis flag 21
Tra Case 7 [1998] TRNZ 57 New Zealand circa 1998 flag 1
KJ Cummings Ltd v Commissioner of Inland Revenue [1998] TRNZ 36 New Zealand circa 1998 flag 1
Natural Selection Clothing Ltd v Commissioner of Trade Marks [1996] NZCA 253; [1996] 2 NZLR 148 Court of Appeal of New Zealand New Zealand 4 Mar 1996 NZLII flag 14
Re HH (Minors) (Sexual Abuse: Standard of Proof) [1996] AC 563 United Kingdom circa 1996 LexisNexis / Westlaw flag 909
Commissioner of Inland Revenue v Legarth [1969] NZLR 137 New Zealand circa 1969 LexisNexis flag 8
Legarth v Commissioner of Inland Revenue [1967] NZLR 312 New Zealand circa 1967 LexisNexis flag 1
Babington v Commissioner of Inland Revenue (No 2) [1958] NZLR 152 New Zealand circa 1958 LexisNexis flag 10
Re Donald Kenyon Ltd [1956] 3 All ER 596; [1956] 1 WLR 1397 United Kingdom circa 1956 LexisNexis flag 32
Tyman's Ltd v Craven [1952] 2 QB 100; [1952] 1 All ER 613 United Kingdom circa 1952 LexisNexis / Westlaw flag 53

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