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Marac Life Assurance Ltd   flag  6

(1986) 8 NZTC 5,086
New Zealand Tax Cases
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Fraser v Commissioner of Inland Revenue HC Wellington AP262/91 [1995] NZHC 994; (1995) 20 TRNZ 47; (1995) 17 NZTC 12,356 High Court of New Zealand New Zealand 1 Sep 1995 NZLII flag 1
Disputant (a Vendor) v Commissioner of Inland Revenue [2013] NZTRA 6 New Zealand Taxation Review Authority New Zealand 23 Oct 2013 NZLII flag
W58 v Commissioner of Inland Revenue [2004] NZTRA 28; (2004) 21 NZTC 11,548 New Zealand Taxation Review Authority New Zealand 27 Oct 2004 NZLII flag
Commissioner of Inland Revenue v North HC Auckland AP21/99 [1999] NZHC 1235; (1999) 19 NZTC 15,219 High Court of New Zealand New Zealand 20 May 1999 NZLII flag
Commissioner of Inland Revenue v Atlas Copco (NZ) Ltd HC Auckland AP248/90 [1990] NZHC 2075 High Court of New Zealand New Zealand 26 Nov 1990 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"The Identification and Characterisation of Taxable Supplies for GST Purposes" (2000) 3 (4) Journal of Australian Taxation 261 Martin, Denham Australia circa 2000 AustLII flag

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