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Marac Life Assurance Ltd v Commissioner of Inland Revenue     85

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		280
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Commissioner of Inland Revenue v Alcan New Zealand Ltd	[1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715	Court of Appeal of New Zealand	New Zealand	31 May 1994	NZLII		56
Oceanic Life Ltd v Chief Commissioner of Stamp Duties	[1999] NSWCA 416; 154 FLR 129; (1999) 168 ALR 211; 11 ANZ Insurance Cases 90-106; 43 ATR 158	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Nov 1999	AustLII		55
Chisnall v Attorney-General	[2021] NZCA 616; [2022] 2 NZLR 484; [2021] HRNZ 49	Court of Appeal of New Zealand	New Zealand	22 Nov 2021	NZLII		44
NZI Insurance New Zealand Ltd v Auckland District Court HC Auckland M1619/92	[1993] NZHC 1800; [1993] 3 NZLR 453; (1993) 6 PRNZ 276	High Court of New Zealand	New Zealand	7 May 1993	NZLII		44
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		43
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII		40
C of IR v New Zealand Refining Co Ltd	[1997] NZCA 332; (1997) 18 NZTC 13,187	Court of Appeal of New Zealand	New Zealand	16 Apr 1997	NZLII		22
R v Singh	[2015] NZHC 2369	High Court of New Zealand	New Zealand	29 Sep 2015	NZLII		18
Equiticorp Industries Group Ltd v Hawkins (No 46) HC Auckland CP2455/89	[1995] NZHC 1024; [1996] 2 NZLR 82; (1995) 9 PRNZ 313	High Court of New Zealand	New Zealand	20 Dec 1995	NZLII		17
Buchanan v Jennings	[2002] NZCA 363; [2002] 3 NZLR 145	Court of Appeal of New Zealand	New Zealand	23 May 2002	NZLII		16
Police v Peng HC Auckland AP17/92	[1992] NZHC 2348; [1992] NZAR 471; (1992) 8 CRNZ 201	High Court of New Zealand	New Zealand	5 May 1992	NZLII		13
Chatham Islands Enterprise Trust v Commissioner of Inland Revenue CA171/98	[1999] NZCA 405; [1999] 2 NZLR 388; (1999) 19 NZTC 15,075	Court of Appeal of New Zealand	New Zealand	10 Mar 1999	NZLII		12
Television New Zealand Ltd v Keith	[1993] NZCA 351; [1994] 2 NZLR 84	Court of Appeal of New Zealand	New Zealand	29 Oct 1993	NZLII		10
Mangawhai Ratepayers' and Residents' Association Inc v Kaipara District Council	[2014] NZHC 1147; [2014] 3 NZLR 85	High Court of New Zealand	New Zealand	28 May 2014	NZLII		8
De Richaumont Investment Co Ltd v OTW Advertising Ltd	[2001] NZHC 310; [2001] 2 NZLR 831; (2001) 4 NZ Conv C 193,378	High Court of New Zealand	New Zealand	30 Apr 2001	NZLII		8
Taylor v Todd HC Dunedin CIV-2003-412-607	[2004] NZHC 2245; [2004] 3 NZLR 76; (2005) 5 NZCPR 589; (2004) 5 NZ Conv C 193,964	High Court of New Zealand	New Zealand	30 Apr 2004	NZLII		7
New Zealand Fire Service Commission v Insurance Brokers Association of New Zealand Incorporated	[2014] NZCA 179; [2014] 3 NZLR 541	Court of Appeal of New Zealand	New Zealand	13 May 2014	NZLII		6
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93	[1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099	Court of Appeal of New Zealand	New Zealand	17 Mar 1994	NZLII		6
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Commissioner of Inland Revenue v Gulf Harbour Development Ltd	[2004] NZCA 263; [2005] 2 NZLR 162; (2004) 21 NZTC 18,915	Court of Appeal of New Zealand	New Zealand	5 Nov 2004	NZLII		4
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2012] NZHC 1760; (2012) 25 NZTC 20-138	High Court of New Zealand	New Zealand	19 Jul 2012	NZLII		3
Commissioner of Inland Revenue v Fraser CA259/95	[1996] NZCA 403; (1996) 17 NZTC 12,607	Court of Appeal of New Zealand	New Zealand	27 Jun 1996	NZLII		3
Predergast v Associated Stevedores Ltd ALC84/91	[1991] NZLabC 227; [1992] 1 ERNZ 737; (1991) 4 NZELC 98,125		New Zealand	26 Jul 1991	NZLII		3
Edwards v Slater & Gordon UK Ltd	[2022] EWHC 1091 (QB)	High Court of England and Wales	United Kingdom - England and Wales	11 May 2022	BAILII		2
Commissioner of Inland Revenue v John Curtis Developments Ltd	[2014] NZHC 3034; (2014) 26 NZTC 21-113	High Court of New Zealand	New Zealand	28 Nov 2014	NZLII		2
INTELLIGENT MONEY Ltd v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance -	[2022] UKFTT 338	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2022	BAILII		1
Edwards v Slater & Gordon UK Ltd	[2021] EWHC B19 (Costs)	High Court of England and Wales	United Kingdom - England and Wales	15 Sep 2021	BAILII		1
ID Tours New Zealand Ltd v Commissioner of Inland Revenue	[2015] NZHC 483; (2015) 27 NZTC 22-001	High Court of New Zealand	New Zealand	16 Mar 2015	NZLII		1
Vector Ltd v Commissioner of Inland Revenue	[2014] NZHC 2069; (2014) 26 NZTC 21-096	High Court of New Zealand	New Zealand	29 Aug 2014	NZLII		1
Mawhinney v Commissioner of Inland Revenue	[2013] NZHC 667; (2013) 26 NZTC 21-011	High Court of New Zealand	New Zealand	4 Apr 2013	NZLII		1
Tepe Holdings Ltd v Commissioner of Inland Revenue	[2011] NZCA 534; (2011) 25 NZTC 20-091	Court of Appeal of New Zealand	New Zealand	21 Oct 2011	NZLII		1
Tepe Holdings Ltd v Commissioner of Inland Revenue HC Auckland CIV 2010-485-489	[2010] NZHC 1663; (2010) 24 NZTC 24,551	High Court of New Zealand	New Zealand	13 Sep 2010	NZLII		1
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96	[1998] NZHC 1211; (1998) 18 NZTC 13,826	High Court of New Zealand	New Zealand	29 Jun 1998	NZLII		1
Turakina Maori Girls' College Board of Trustees v Commissioner of Inland Revenue HC Wellington AP293/90	[1991] NZHC 3049; (1991) 16 TRNZ 241; (1991) 13 NZTC 8,245	High Court of New Zealand	New Zealand	22 Nov 1991	NZLII		1
Case L23 v Commissioner of Inland Revenue	[1989] NZTRA 58; (1989) 12 TRNZ 729; (1989) 11 NZTC 1,147	New Zealand Taxation Review Authority	New Zealand	23 Feb 1989	NZLII		1
Intelligent Money Ltd v Revenue and Customs (VAT - fees paid to the administrator of a self-invested personal pension (SIPP))	[2023] UKUT 236	United Kingdom Upper Tribunal	United Kingdom	26 Sep 2023	BAILII
INTELLIGENT MONEY Ltd v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance)	[2022] UKFTT 148	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2022	BAILII
Chadda v Devadhikar	[2020] NZFC 5873	Family Court of New Zealand	New Zealand	15 Nov 2020	NZLII
Disputant AB Trust v Commissioner of Inland Revenue	[2019] NZTRA 2	New Zealand Taxation Review Authority	New Zealand	27 Mar 2019	NZLII
Disputant Charity v Commissioner of Inland Revenue	[2018] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	18 Oct 2018	NZLII
Canterbury Jockey Club Incorporated v Commissioner of Inland Revenue	[2018] NZHC 2569	High Court of New Zealand	New Zealand	1 Oct 2018	NZLII
Disputant G v Commissioner of Inland Revenue	[2016] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	9 Aug 2016	NZLII
New Zealand Airline Pilots' Association Industrial Union of Workers Incorporated v Civil Aviation Authority of New Zealand HC Wellington CIV-2011-485-954	[2011] NZHC 685	High Court of New Zealand	New Zealand	13 Jul 2011	NZLII
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
Residence Appeal No: 15919	[2008] NZRRB 260	New Zealand Residence Review Board	New Zealand	29 Sep 2008	NZLII
Guv'nors Tavern, re	[2006] NZLLA 562	New Zealand Liquor Licensing Authority	New Zealand	4 Aug 2006	NZLII
Carter Holt Harvey Ltd v North Shore City Council HC Ak Civ 2005-404-4412	[2006] NZHC 315	High Court of New Zealand	New Zealand	31 Mar 2006	NZLII
Pawson and Taylor	[2004] NZLLA 727	New Zealand Liquor Licensing Authority	New Zealand	20 Oct 2004	NZLII
XXX v Commissioner of Inland Revenue	[2003] NZTRA 10; (2003) 21 NZTC 11,156	New Zealand Taxation Review Authority	New Zealand	30 Apr 2003	NZLII
Oceanic Life Ltd v Chief Commissioner of Stamp Duties Matter	[1998] NSWSC 1002	Supreme Court of New South Wales	Australia - New South Wales	27 Feb 1998	AustLII
South Orange Grove Owners Association v Orange Grove Partners	[1995] CKHC 1	High Court of the Cook Islands	Cook Islands	6 Nov 1995	PacLII
Equiticorp Industries Group Ltd (in statutoruy management) v R (No 35) HC Auckland CP111/94	[1995] NZHC 1023	High Court of New Zealand	New Zealand	22 May 1995	NZLII
Television New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M18/93	[1994] NZHC 1705; (1994) 18 TRNZ 933; (1994) 16 NZTC 11,295	High Court of New Zealand	New Zealand	1 Aug 1994	NZLII
Jones v AMP Perpetual Trustee Co NZ Ltd CP2005/90	[1993] NZHC 1714	High Court of New Zealand	New Zealand	8 Oct 1993	NZLII
Mitsubishi Motors Ltd v Commissioner of Inland Revenue HC Wellington AP165/92	[1993] NZHC 2966; (1993) 17 TRNZ 817; (1993) 15 NZTC 10,163	High Court of New Zealand	New Zealand	1 Jun 1993	NZLII
Report of an enquiry into certain arrangements entered into by the Bank of New Zealand in March 1988	[1993] NZSecCom 2		New Zealand	24 May 1993	NZLII
Re Taxation Appeals	[1991] AATA 162; 22 ATR 3290	Administrative Appeals Tribunal	Australia	8 Jul 1991	AustLII
NT90/156 and Commissioner of Taxation	[1991] AATA 491	Administrative Appeals Tribunal	Australia	6 May 1991	AustLII
Tisco Ltd v Commissioner of Inland Revenue HC Auckland M731/90	[1990] NZHC 2709; [1991] 3 NZLR 215	High Court of New Zealand	New Zealand	21 Dec 1990	NZLII
Electricity Corporation of New Zealand Ltd v Manawatu-Wanganui Regional Council W70/90	[1990] NZPT 261		New Zealand	29 Oct 1990	NZLII
Roy Ale Ltd v Commissioner of Inland Revenue HC Auckland M508/87	[1989] NZHC 1624; (1989) 13 TRNZ 114; (1989) 11 NZTC 6,225	High Court of New Zealand	New Zealand	19 Jul 1989	NZLII
Bay Milk Products Ltd v Earthquake and War Damage Commission (CA41/89)	[1989] NZCA 388; [1990] 1 NZLR 139	Court of Appeal of New Zealand	New Zealand	23 Mar 1989	NZLII
Bay Milk Products Ltd v Earthquake and War Damage Commission HC Auckland CL112/88	[1989] NZHC 2563	High Court of New Zealand	New Zealand	20 Feb 1989	NZLII
Animal Enterprises Ltd (in receivership and in liquidation) v Commissioner of Inland Revenue HC Hamilton M211/87	[1988] NZHC 845; (1988) 12 TRNZ 413; (1988) 10 NZTC 5,263	High Court of New Zealand	New Zealand	6 Oct 1988	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Interpreting Statutes - A Judge's View"	(2000) 9 Otago Law Review 743	McKay, Ian	New Zealand	circa 2000	NZLII		8
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Legislation Through the Millennial Looking Glass"	(2000) 9 Otago Law Review 713	Jamieson, N	New Zealand	circa 2000	NZLII		2
"Compensation Issues and the Meaning of Section 85 of the RMA"	(2002) 6 New Zealand Journal of Environmental Law 255	Thomas, Rod	New Zealand	circa 2002	NZLII		1
"Characterisation: Its place in contractual analysis and related enquiries" (FCA)	[2015] FedJSchol 29	Allsop, Justice James	Australia	circa 2015	AustLII
"Climate Change and the Resource Management Act 1991: a Critique Ofa west"	[2015] VUWLawRw 48	Ross, Nathan Jon	New Zealand	circa 2015	NZLII
"Ascertaining the Meaning of Legislation - a Question of Context"	[2007] VUWLawRw 34	Nijman, Cathy	New Zealand	circa 2007	NZLII
"Cross-Boundary Mining and Exploration in New Zealand: The Implications of Greymouth v Todd"	[2006] AUMPLawAYbk 25	Coull, David	Australia	circa 2006	AustLII
"Telemarketing and the Door to Door Sales Act 1967"	[2006] VUWLawRw 27	Tokeley, Kate	New Zealand	circa 2006	NZLII
"Reading Legislation and Ivor Richardson"	[2002] VUWLawRw 44	McGrath, John	New Zealand	circa 2002	NZLII
"Trends in Statutory Interpretation and the Judicial Process"	[2002] VUWLawRw 41	Tokeley, Kate	New Zealand	circa 2002	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Co-Existence of Common Law Systems and Civil Law Systems in Modern Society: A Comparison between the Legal Systems of New Zealand and Germany, The"	(2002) 8 Canterbury Law Review 395	Kaske, Tina	New Zealand	circa 2002	NZLII
"Collecting Taxes: a Commentary"	[2002] VUWLawRw 31	Prebble, John	New Zealand	circa 2002	NZLII
"The Identification and Characterisation of Taxable Supplies for GST Purposes"	(2000) 3 (4) Journal of Australian Taxation 261	Martin, Denham	Australia	circa 2000	AustLII
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"The Use of Insurance Codes of Practice - Are Consumers Getting a Fair Go"	[1996] VUWLawRw 36	Clarke, David	New Zealand	circa 1996	NZLII
"Captive Insurance Companies: Do They Provide Insurance"	[1996] VUWLawRw 38	McCulloch, Stewart	New Zealand	circa 1996	NZLII
"Book Reviews"	[1993] VUWLawRw 3	Editors	New Zealand	circa 1993	NZLII