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Commissioner of Inland Revenue v Inglis CA116/92     14

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NRS Media Holdings Ltd v Commissioner of Inland Revenue	[2018] NZCA 472; [2019] 2 NZLR 19	Court of Appeal of New Zealand	New Zealand	1 Nov 2018	NZLII
Case 5/2011	[2011] NZTRA 1; (2011) 25 NZTC 1-005	New Zealand Taxation Review Authority	New Zealand	25 Jan 2011	NZLII		2
TRA 091/03 v Commissioner of Inland Revenue	[2004] NZTRA 23	New Zealand Taxation Review Authority	New Zealand	16 Sep 2004	NZLII
Lawton v Commissioner of Inland Revenue	[2002] NZCA 337; [2003] 2 NZLR 48; (2003) 21 NZTC 18,042	Court of Appeal of New Zealand	New Zealand	19 Dec 2002	NZLII		7
Auckland Gas Co Ltd v Commissioner of Inland Revenue	[1998] NZCA 301; [1999] 2 NZLR 409; (1999) 19 NZTC 15,027	Court of Appeal of New Zealand	New Zealand	15 Dec 1998	NZLII		31
Thirkell v Gatland HC Whangarei CP29/98	[1998] NZHC 2384	High Court of New Zealand	New Zealand	15 Sep 1998	NZLII
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96	[1998] NZHC 1210; (1998) 18 NZTC 13,804	High Court of New Zealand	New Zealand	10 Jun 1998	NZLII		1
South Pacific Recording Ltd v Yates	[1997] FJCA 43	Court of Appeal of Fiji	Fiji	14 Nov 1997	PacLII		3
Commissioner of Inland Revenue v Wilson	[1996] NZCA 406; (1996) 17 NZTC 12,512	Court of Appeal of New Zealand	New Zealand	22 Mar 1996	NZLII		19
Lockwood Buildings Ltd v Commissioner of Inland Revenue HC Auckland M455/95	[1996] NZHC 1498; [1996] 2 NZLR 58; (1996) 17 NZTC 12,483	High Court of New Zealand	New Zealand	19 Feb 1996	NZLII		2
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		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"	(1998) 6 Waikato Law Review 57	Wilkinson, Brett; Tooley, Stuart	New Zealand	circa 1998	NZLII
"Land as Trading Stock"	(1994) 2 Waikato Law Review 69	Chan, Winnie	New Zealand	circa 1994	NZLII		1
"Taxation of Property Transactions: a Critical Analysis of Section 67 of the Income Tax Act 1976"	[1993] VUWLawRw 6	Prebble, John	New Zealand	circa 1993	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Inland Revenue v McKenzies (NZ) Ltd	[1988] 2 NZLR 736; (1988) 10 NZTC 5,233; 12 TRNZ 157		New Zealand	circa 1988	LexisNexis		23
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70
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