LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93   flag  58

[1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645
Court of Appeal of New Zealand
New Zealand
11th May, 1994

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hoeberechts v Commissioner of Inland Revenue [2023] NZHC 1; (2023) 31 NZTC 26-000 High Court of New Zealand New Zealand 5 Jan 2023 NZLII flag 3
Hoeberechts v Commissioner of Inland Revenue [2022] NZHC 2200; (2022) 30 NZTC 25-021 High Court of New Zealand New Zealand 31 Aug 2022 NZLII flag 9
Li v Commissioner of Police [2022] NZHC 514 High Court of New Zealand New Zealand 18 Mar 2022 NZLII flag 3
Smith v Chief Executive of the Department of Corrections [2019] NZHC 2472 High Court of New Zealand New Zealand 30 Sep 2019 NZLII flag 3
South Seas Tuna Corporation Ltd v Palaso [2019] PGSC 3 Supreme Court of Papua New Guinea Papua New Guinea 14 Feb 2019 PacLII flag 1
Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075 High Court of New Zealand New Zealand 14 Aug 2018 NZLII flag
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 flag 17
Skinner v R [2016] NZSCTrans 9 New Zealand 9 Jun 2016 NZLII flag
Musuku v Commissioner of Inland Revenue [2016] NZHC 934; (2016) 27 NZTC 22-052 High Court of New Zealand New Zealand 10 May 2016 NZLII flag 4
Commissioner of Inland Revenue v CIT Holdings Ltd [2015] NZHC 3207 High Court of New Zealand New Zealand 16 Dec 2015 NZLII flag 1
Commissioner of Inland Revenue v Chesterfields Preschools Ltd [2015] NZHC 2440; (2015) 27 NZTC 22-029 High Court of New Zealand New Zealand 6 Oct 2015 NZLII flag 10
Webster Group of Objectors v Commissioner of Inland Revenue [2015] NZHC 1532 High Court of New Zealand New Zealand 3 Jul 2015 NZLII flag 1
An Airline v Chief Executive of the New Zealand Customs Service [2014] NZCAA 9 New Zealand Customs Appeal Authority New Zealand 18 Feb 2014 NZLII flag 1
Sherwin Chan & Walshe Ltd (in liq) v Jones [2012] NZCA 474; [2013] 1 NZLR 166; (2012) 25 NZTC 20-146 Court of Appeal of New Zealand New Zealand 15 Oct 2012 NZLII flag 4
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 flag 1
Objector Co C v Commissioner of Inland Revenue [2012] NZTRA 4 New Zealand Taxation Review Authority New Zealand 10 Aug 2012 NZLII flag
Crocombe v Stoddart - Judgment 1 [2012] CKHC 49 High Court of the Cook Islands Cook Islands 3 Aug 2012 PacLII flag
[2012] Hkcfi 482 (18 May 2012) [2012] HKCFI 482 Hong Kong Court of First Instance Hong Kong 18 May 2012 HKLII flag
Canray International Ltd v Commissioner of Inland Revenue [2012] HKCFI 802; [2012] 4 HKLRD 792 Hong Kong Court of First Instance Hong Kong 18 May 2012 HKLII flag 5
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 125
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 flag
Tannadyce v CIR [2011] NZSCTrans 22 New Zealand 25 Aug 2011 NZLII flag
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 flag 14
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 flag 5
J D And C E Henson Partnership & others v Commissioner of Inland Revenue [2009] NZCA 423; (2009) 24 NZTC 23,802 Court of Appeal of New Zealand New Zealand 22 Sep 2009 NZLII flag 2
Avoidance, whether prosecution amounted to a vendetta [2009] NZTRA 15 New Zealand Taxation Review Authority New Zealand 17 Sep 2009 NZLII flag
McIlraith v Commissioner of Inland Revenue [2009] NZCA 45 Court of Appeal of New Zealand New Zealand 2 Mar 2009 NZLII flag
Westpac Banking Corporation v The Commissioner of Inland Revenue [2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340 Court of Appeal of New Zealand New Zealand 20 Feb 2009 NZLII flag 33
T D Haulage Ltd v Land Transport Safety HC Ham Civ 2006-419-001312 [2008] NZHC 1945 High Court of New Zealand New Zealand 8 Dec 2008 NZLII flag
Assessments upheld subject to agreed adjustments [2007] NZTRA 9 New Zealand Taxation Review Authority New Zealand 16 Jul 2007 NZLII flag
Commissioner of Inland Revenue v Zentrum Holdings Ltd [2005] NZHC 490; [2006] 1 NZLR 710; (2005) 22 NZTC 19,510 High Court of New Zealand New Zealand 16 Sep 2005 NZLII flag 2
Commissioner of Inland Revenue v Queen City Property Group Ltd HC Auckland CIV 2004-404-3896 [2005] NZHC 1848; (2005) 22 NZTC 19,154 High Court of New Zealand New Zealand 30 Mar 2005 NZLII flag
Accent Management Ltd v Commissioner of Inland Revenue [2004] NZHC 1011; (2005) 22 NZTC 19,027 High Court of New Zealand New Zealand 20 Dec 2004 NZLII flag 43
Allen v Commissioner of Inland Revenue [2004] NZCA 184; (2004) 21 NZTC 18,718 Court of Appeal of New Zealand New Zealand 12 Aug 2004 NZLII flag 10
Duncan v Commissioner of Inland Revenue HC Auckland M401/87 [2004] NZHC 1579; (2004) 21 NZTC 18,735 High Court of New Zealand New Zealand 10 Aug 2004 NZLII flag 8
Russell v Taxation Review Authority [2003] NZCA 206; (2003) 21 NZTC 18,255 Court of Appeal of New Zealand New Zealand 27 Aug 2003 NZLII flag 8
Commissioner of Inland Revenue v McIlraith HC Hamilton M162/02 [2003] NZHC 1241; (2003) 21 NZTC 18,112 High Court of New Zealand New Zealand 19 Feb 2003 NZLII flag 11
Dandelion Investments Ltd v Commissioner of Inland Revenue [2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010 Court of Appeal of New Zealand New Zealand 5 Dec 2002 NZLII flag 36
O'Neil v Commissioner of Inland Revenue [2001] UKPC 17; [2001] 1 WLR 1212 Privy Council United Kingdom 10 Apr 2001 BAILII flag 11
Hyslop v Commissioner of Inland Revenue [2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031 Court of Appeal of New Zealand New Zealand 1 Mar 2001 NZLII flag 7
Commissioner of Inland Revenue v New Zealand Wool Board [1999] NZCA 253 Court of Appeal of New Zealand New Zealand 2 Nov 1999 NZLII flag
New Zealand Wool Board v Commissioner of Inland Revenue HC Wellington CP16/96 [1999] NZHC 1845; (1999) 19 NZTC 15,082 High Court of New Zealand New Zealand 9 Mar 1999 NZLII flag 3
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue [1998] UKPC 42; [1998] BTC 448 Privy Council United Kingdom 29 Oct 1998 BAILII flag
Great North Motor Co (in liquidation) v Commissioner of Inland Revenue HC Auckland M622/98 [1998] NZHC 1548; (1998) 18 NZTC 13,954 High Court of New Zealand New Zealand 23 Sep 1998 NZLII flag
Sunrise Auto Ltd v Commissioner of Inland Revenue HC Auckland M842/97 [1997] NZHC 2364; (1998) 18 NZTC 13,600 High Court of New Zealand New Zealand 22 Dec 1997 NZLII flag 3
Hutchinson Bros Ltd v Commissioner of Inland Revenue CA225/95 [1997] NZCA 380; (1997) 18 NZTC 13,374 Court of Appeal of New Zealand New Zealand 8 Sep 1997 NZLII flag 1
BNZ Investments Ltd v Holland CA91/97 [1997] NZCA 306 Court of Appeal of New Zealand New Zealand 31 Jul 1997 NZLII flag
BNZ Finance Ltd v Holland CA269/96 [1997] NZCA 305 Court of Appeal of New Zealand New Zealand 10 Apr 1997 NZLII flag
NZ Wool Board v Commissioner of Inland Revenue CA241/96 [1996] NZCA 479; [1997] 2 NZLR 6; (1997) 18 NZTC 13,113 Court of Appeal of New Zealand New Zealand 6 Dec 1996 NZLII flag 9
Miller v Commissioner of Inland Revenue [1996] NZHC 1625; (1997) 18 NZTC 13,001 High Court of New Zealand New Zealand 8 Nov 1996 NZLII flag 22
BNZ Finance v Holland (No 2) HC Wellington CP41/96 [1996] NZHC 2314; (1996) 17 NZTC 12,703 High Court of New Zealand New Zealand 24 Oct 1996 NZLII flag
Sigma Agencies Ltd v Collector of Customs (Northland Region) HC Auckland HC80/95 [1996] NZHC 1951; [1997] 1 NZLR 4671996 High Court of New Zealand New Zealand 19 Sep 1996 NZLII flag
BNZ Finance Ltd v Holland HC Wellington CP41/96 [1996] NZHC 2313; (1996) 17 NZTC 12,656 High Court of New Zealand New Zealand 24 Jul 1996 NZLII flag
Wilson v Commissioner of Inland Revenue HC Wellington CP83/94 [1994] NZHC 1544; (1994) 19 TRNZ 467; (1995) 17 NZTC 12,047 High Court of New Zealand New Zealand 22 Dec 1994 NZLII flag 2
Port Chalmers Waterfront Workers' Union v Commissioner of Inland Revenue HC Wellington AP59/90 [1994] NZHC 2354; (1994) 19 TRNZ 259; (1995) 17 NZTC 12,059 High Court of New Zealand New Zealand 23 Nov 1994 NZLII flag 1
Paul Finance Ltd v Commissioner of Inland Revenue HC Auckland CP151/94 [1994] NZHC 2308 High Court of New Zealand New Zealand 14 Jun 1994 NZLII flag

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
"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The" (2001) 9 Waikato Law Review 91 Manyam, Joel New Zealand circa 2001 NZLII flag 1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback