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Cook Islands Motor Centre Ltd v Collector of Inland Revenue    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
King v Commissioner of Inland Revenue	[1974] 2 NZLR 190; (1973) 1 NZTC 61,107		New Zealand	circa 1974	LexisNexis		14
Duggan v Commissioner of Inland Revenue	[1973] 1 NZLR 682		New Zealand	circa 1973	LexisNexis		7
Glausiuss v Inland Revenue Commissioner	(1970) 1 ATR 588		Australia	circa 1970	Legal Online / Westlaw		1
Lancaster v Commissioner of Inland Revenue	[1969] NZLR 589		New Zealand	circa 1969	LexisNexis		10
Felt & Textiles of New Zealand Ltd v CIR	[1969] NZLR 493		New Zealand	circa 1969	LexisNexis		1
Campbell v Commissioner of Inland Revenue	[1968] NZLR 1		New Zealand	circa 1968	LexisNexis		7
CIR v Murray Equipment Ltd	[1966] NZLR 360		New Zealand	circa 1966	LexisNexis		3
Nicholls v Commissioner of Inland Revenue	[1965] NZLRCA 836		New Zealand	circa 1965			1
BP Australia Ltd v FCT	[1965] 3 All ER 209		United Kingdom	circa 1965	LexisNexis		6
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
Babington v Commissioner of Inland Revenue	[1957] NZLR 861		New Zealand	circa 1957	LexisNexis		9
Inland Revenue Commissioners v Lactogol Ltd	(1954) 35 Tax Cas 230		United Kingdom	circa 1954			2
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
re Coughlin	[1948] All ER 68		United Kingdom	circa 1948	LexisNexis		2
Mann etc v Inland Revenue Commissioners	(1947) 1 All ER 724		United Kingdom	circa 1947	LexisNexis		1
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Commissioner of Inland Revenue v Stellenbosch Farmers Winery	(1945) 13 SATC 381		South Africa	circa 1945			1
Kellog Co of Canada Ltd v Minister of National Revenue	[1942] CTC 51		Canada	circa 1942			1
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148
Public Trustee v Commissioner of Taxes NZCA	[1938] NZGazLawRp 66; [1938] NZLR 436; (1938) 38 GLR 281; (1938) 1 NZLRLC 427	New Zealand Gazette Law Reports	New Zealand	17 Jun 1938	NZLII		8
Mallett v Stavely Coal Co	(1938) 17 Tax Cas 772		United Kingdom	circa 1938			1
Timaru Herald Co Ltd v Commissioner of Taxes	[1938] NZLR 978		New Zealand	circa 1938	LexisNexis		5
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
Commissioners of Inland Revenue v Ledgard	(1937) 21 Tax Cas 129		United Kingdom	circa 1937			2
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		85
Timaru Herald Co Ltd v Commissioner of Taxes	[1935] NZLRCA 978		New Zealand	circa 1935			1
Commissioners of Inland Revenue v Ramsay	[1935] All ER 847; (1935) 20 Tax Cas 79		United Kingdom	circa 1935	LexisNexis		20
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
Maryborough Newspaper Co Ltd v FCT	[1929] ArgusLawRp 39; (1929) 43 CLR 450; 35 ALR 193	Argus Law Reports	Australia - Commonwealth	19 Jun 1929	AustLII		20
Noble v Mitchell	(1927) 11 Tax Cas 732		United Kingdom	circa 1927			1
Ward and Co Ltd , v Commissioner of Taxes	(1922) 93 LJPC 33			circa 1922			1
Ward & Co Ltd v Commissioner of Taxes	[1922] NZPCC 625	Privcy Council	New Zealand	circa 1922			3
Hancock	[1919] Tax Cas 358		United Kingdom	circa 1919			1
Quanworth v Vickers	(1915) 1 KB 267		United Kingdom	circa 1915	LexisNexis / Westlaw		1
Grahamstown Iron Co v Crawford	[1915] SC 536; 7 Tax Cas 25; 52 SCLR 385		United Kingdom - Scotland	circa 1915			3
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII		64
Guest, Keen, & Nettlefolds Ltd v Fowler (Surveyor of Taxes)	[1910] UKLawRpKQB 36; (1910) 1 KB 713; 5 Tax Cas 711		United Kingdom	8 Mar 1910	CommonLII		4
Moore v Stewarts and Lloyds, Ltd	(1906) 6 Tax Cas 501		United Kingdom	circa 1906			1
Bristol's (Marquis of) Settled Estates, In re	[1893] UKLawRpCh 109; (1893) 3 Ch 161	Court of Chancery	United Kingdom	7 Jul 1893	CommonLII		6
7 CTBR (NS) Case 1	7 CTBR (NS) Case 1		Australia	circa 1910			1
Trantwien v FCT (No	2 CLR 63		Australia - Commonwealth	circa 1910	Legal Online / Westlaw		2