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Commissioner of Inland Revenue v Alcan New Zealand Ltd     56

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re b	[2021] NZSSAA 12	Social Security Appeal Authority of New Zealand	New Zealand	14 Jul 2021	NZLII		1
Vinson v Commissioner of Inland Revenue	[2019] NZFC 10329	Family Court of New Zealand	New Zealand	13 Dec 2019	NZLII
Life Insurance Corporation of India v Chief Executive Officer, Fiji Revenue and Customs	[2019] FJCA 247	Court of Appeal of Fiji	Fiji	29 Nov 2019	PacLII
Flaxmere Liquor	[2019] NZARLA 94		New Zealand	5 Jun 2019	NZLII		1
Disputant AB Trust v Commissioner of Inland Revenue	[2019] NZTRA 2	New Zealand Taxation Review Authority	New Zealand	27 Mar 2019	NZLII
Gisborne Liquormart Ltd v Ka Pai Kaiti Trust	[2018] NZARLA 316		New Zealand	7 Dec 2018	NZLII		7
New India Assurance Co Ltd v Chief Executive Officer, Fiji Revenue and Customs Services	[2018] FJCA 151	Court of Appeal of Fiji	Fiji	5 Oct 2018	PacLII		1
Mangawhai Ratepayers' & Residents' Association Incorporated v Northland Regional Council	[2018] NZSC 69	Supreme Court of New Zealand	New Zealand	6 Aug 2018	NZLII
Shady Lady Lighting v Lower Hutt Liquormart Ltd	[2018] NZARLA 198		New Zealand	2 Jul 2018	NZLII		15
Patel v Lower Hutt Liquormart Ltd - Blackbull Liquor	[2018] NZARLA 199		New Zealand	2 Jul 2018	NZLII
DG (Migrant Investor)	[2018] NZIPT 204681	New Zealand Immigration and Protection Tribunal	New Zealand	17 May 2018	NZLII		1
WX (Skilled Migrant)	[2017] NZIPT 203779	New Zealand Immigration and Protection Tribunal	New Zealand	21 Mar 2017	NZLII
Case 1/2017	[2017] NZTRA 1; (2017) 28 NZTC 4-000	New Zealand Taxation Review Authority	New Zealand	24 Feb 2017	NZLII		1
Disputant G v Commissioner of Inland Revenue	[2016] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	9 Aug 2016	NZLII
AK (Permanent Resident)	[2015] NZIPT 202679	New Zealand Immigration and Protection Tribunal	New Zealand	17 Nov 2015	NZLII
Federated Farmers of New Zealand (Inc) Mackenzie Branch v Mackenzie District Council	[2014] NZHC 2616; [2015] NZRMA 52; (2014) 18 ELRNZ 712	High Court of New Zealand	New Zealand	23 Oct 2014	NZLII		12
Foodstuffs South Island Ltd v Queenstown Lakes District Council	[2013] NZCA 458; (2013) 17 ELRNZ 367	Court of Appeal of New Zealand	New Zealand	4 Oct 2013	NZLII		7
Hossain v Chief Executive of the Ministry of Business, Innovation and Employment	[2013] NZHC 1484	High Court of New Zealand	New Zealand	19 Jun 2013	NZLII
Stiassny v Commissioner of Inland Revenue	[2012] NZSC 106; [2013] 1 NZLR 453; (2012) 13 TCLR 497; (2012) 25 NZTC 20-154; (2012) 11 NZCLC 98-014	Supreme Court of New Zealand	New Zealand	28 Nov 2012	NZLII		28
AZ (Dependent Child)	[2012] NZIPT 200621	New Zealand Immigration and Protection Tribunal	New Zealand	15 May 2012	NZLII		9
AY (Dependent Child)	[2012] NZIPT 200620	New Zealand Immigration and Protection Tribunal	New Zealand	15 May 2012	NZLII		1
Residence Appeal No: 16510	[2010] NZRRB 182	New Zealand Residence Review Board	New Zealand	28 Sep 2010	NZLII
Residence Appeal No: 16319	[2010] NZRRB 13	New Zealand Residence Review Board	New Zealand	29 Jan 2010	NZLII
Residence Appeal No: 15829	[2008] NZRRB 215	New Zealand Residence Review Board	New Zealand	7 Aug 2008	NZLII
Combined Rural Traders Society Ltd	[2008] NZLLA 957	New Zealand Liquor Licensing Authority	New Zealand	11 Jul 2008	NZLII
Ballintoy Developments Ltd v Tauranga City Council HC Tau Civ 2007-470-410	[2008] NZHC 103	High Court of New Zealand	New Zealand	12 Feb 2008	NZLII
GST - Disputant not entitled to input tax deductions regarding sale of property as mortgagee	[2006] NZTRA 12	New Zealand Taxation Review Authority	New Zealand	27 Nov 2006	NZLII
Residence Appeal No: 15014	[2006] NZRRB 340	New Zealand Residence Review Board	New Zealand	14 Nov 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
Onyeke v Accident Compensation Corporation	[2006] NZACC 15	New Zealand Accident Compensation Appeals	New Zealand	20 Jan 2006	NZLII
Appellant CAA9/04 v Chief Executive of the New Zealand Customs Service	[2006] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	18 Jan 2006	NZLII
McDougall v Accident Compensation Corporation	[2005] NZACC 278	New Zealand Accident Compensation Appeals	New Zealand	23 Sep 2005	NZLII
Royal New Zealand Foundation of The Blind v Auckland City Council HC Auckland CIV 2004-404-6545	[2005] NZHC 1215	High Court of New Zealand	New Zealand	18 May 2005	NZLII
McDougall v Accident Compensation Corporation	[2005] NZACC 147	New Zealand Accident Compensation Appeals	New Zealand	5 May 2005	NZLII
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
Fletcher Challenge Forests Ltd	[2003] NZHC 1373; (2004) 9 NZCLC 263,447	High Court of New Zealand	New Zealand	8 Dec 2003	NZLII		2
Aviation Industry Association of New Zealand (Incorporated) v Civil Aviation Authority of New Zealand HC Wellington CP289/00	[2001] NZHC 1414	High Court of New Zealand	New Zealand	24 Aug 2001	NZLII
Jack v Manukau City Council HC Auckland M1698/99	[1999] NZHC 1568	High Court of New Zealand	New Zealand	14 Dec 1999	NZLII
Auckland Harbour Board v Commissioner of Inland Revenue	[1999] NZCA 225; (1999) 19 NZTC 15,433	Court of Appeal of New Zealand	New Zealand	13 Oct 1999	NZLII		4
Deutsche Telekom AG v Telecom Corporation of New Zealand Ltd	[1999] NZIPOTM 16	New Zealand Intellectual Property Office - Trade Marks Decisions	New Zealand	26 Aug 1999	NZLII
Air New Zealand Ltd v Kippenberger HC Auckland M602/97	[1999] NZHC 1034; (1999) 1 NZELR 62; [1999] 1 ERNZ 390; [1999] HRNZ 327; [2000] 1 NZLR 418	High Court of New Zealand	New Zealand	23 Feb 1999	NZLII		6
Dick v Commissioner of Inland Revenue HC Auckland HC140/98	[1999] NZHC 1291	High Court of New Zealand	New Zealand	15 Feb 1999	NZLII
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
Shum v Accident Rehabilitation & Compensation Insurance Corporation HC Auckland CP635/94	[1997] NZHC 2289	High Court of New Zealand	New Zealand	26 Aug 1997	NZLII
Accident Rehabilitation and Compensation Insurance Corporation v Allen HC Wellington AP100/96	[1997] NZHC 1158	High Court of New Zealand	New Zealand	14 May 1997	NZLII
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		22
Hotdip Calvanisers (Christchurch) Ltd (in liquidation) v Commissioner of Inland Revenue HC Auckland HC244/94	[1996] NZHC 1400; (1996) 17 NZTC 12,679	High Court of New Zealand	New Zealand	16 Oct 1996	NZLII
Air Winsconsin Inc v NEPC Airlines HC Auckland CP150/96	[1996] NZHC 2200; (1996) 10 PRNZ 125	High Court of New Zealand	New Zealand	4 Apr 1996	NZLII
Accident Rehabilitation & Compensation Insurance Corporation v Tarr HC Wellington AP24/95	[1996] NZHC 2209; [1996] 3 NZLR 715	High Court of New Zealand	New Zealand	4 Apr 1996	NZLII		8
Phillips v Drain HC Auckland M1115/94	[1994] NZHC 2294; (1994) 12 CRNZ 475	High Court of New Zealand	New Zealand	29 Nov 1994	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Dissonance Between Fact and Law: the Example of Visual Artistic Practice and Income Tax Concessions for Peak Copyright"	[2021] VUWLawRw 29	Barrett, Jonathan	New Zealand	circa 2021	NZLII
"In Search of a Purpose to Our Tax Laws: Can we Trust the Judiciary?"	(2003) 6 Journal of Australian Taxation 32	Dabner, Justin	Australia	circa 2003	AustLII		2
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Great Elucidations: The Interpretation of Revenue Statutes in New Zealand"	(2001) 9 Waikato Law Review 63	Gibbons, Thomas	New Zealand	circa 2001	NZLII
"Interpreting Statutes - A Judge's View"	(2000) 9 Otago Law Review 743	McKay, Ian	New Zealand	circa 2000	NZLII		8
"Subsequent Conduct as an Aid to Interpretation"	(2000) 7 Canterbury Law Review 541	Van Schalkwyk, Sybrand	New Zealand	circa 2000	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Attorney-General v Associated Newspapers Ltd	[1994] UKHL 1; [1994] 2 AC 238; [1994] 1 All ER 556; (1994) 99 Cr App R 131; [1994] COD 275; [1994] 2 WLR 277	House of Lords	United Kingdom	3 Feb 1994	BAILII		47
Hadlee v Commissioner of Inland Revenue	[1993] UKPC 8; [1993] 2 NZLR 385; (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577	Privy Council	New Zealand	1 Mar 1993	BAILII		16
[1993] 4 All Er 705	[1993] 4 All ER 705		United Kingdom	circa 1993	LexisNexis		1
James Bull v Commissioner of Inland Revenue	(1993) 18 TRNZ 296		New Zealand	circa 1993			2
Hadlee v Commissioner of Inland Revenue	[1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721	Court of Appeal of New Zealand	New Zealand	31 May 1991	NZLII		33
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis		85
Challenge Corporation Ud v Commissioner of Inwnd Revenue	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		55
Clark v Oceanic Contractors Inc	[1983] 2 AC 130; 56 Tax Cas 183		United Kingdom	circa 1983	LexisNexis / Westlaw		59
Smout v Commissioner of Inland Revenue	[1982] 1 NZLR 154		New Zealand	circa 1982	LexisNexis		3
Mangin v Commissioner of Inland Revenue	[1971] NZLR 591		New Zealand	circa 1971	LexisNexis		41
Commissioner of Inland Revenue v Associated Motorists Petrol Co Ltd	[1970] UKPC 24; [1971] NZLR 660; [1970] TR 275	Privy Council	New Zealand	21 Oct 1970	BAILII		5
Commissioner of Inland Revenue v Associated Motorists Petrol Co Ltd	[1970] NZLR 431		New Zealand	circa 1970	LexisNexis		2
R v Canadian Eagle Oil Co Ltd	[1946] AC 119; [1945] 2 All ER 499		United Kingdom	circa 1946	LexisNexis / Westlaw		32
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		154
Colquhoun v Heddon	[1890] UKLawRpKQB 82; (1890) 25 QBD 129		United Kingdom	14 May 1890	CommonLII		12
Heydon's Case	[1584] EngR 9; (1584) 3 Co Rep 7; 76 ELR 637; 76 ER 637	King's Bench	United Kingdom	circa 1584	CommonLII		213