LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

C of IR v New Zealand Refining Co Ltd     22

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
Disputant Tourism Services Provider v Commissioner of Inland Revenue	[2014] NZTRA 13	New Zealand Taxation Review Authority	New Zealand	26 Aug 2014	NZLII		1
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
Qantas Airways Ltd v Commissioner of Taxation	[2011] FCAFC 113; (2011) 195 FCR 260; (2011) 81 ATR 816	Federal Court of Australia	Australia - Commonwealth	1 Sep 2011	AustLII		6
"The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case"	[2011] DEJURE 20	Van der Zwan, P;Stiglingh, M	South Africa	circa 2011	SAFLII
TT-Line Co Pty Ltd v Commissioner of Taxation	[2009] FCA 658; 72 ATR 982; [2009] ATC 20-110; (2009) 181 FCR 400	Federal Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		6
Purported sale and purchase, input tax credit, GST	[2009] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	14 May 2009	NZLII
Glenharrow Holdings Ltd v CIR	[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		32
GSTR 2008/D1 - Goods and services tax: registered agricultural managed investment schemes	[2008] ATODGSTR GSTR2008/D1	Australian Taxation Office	Australia - Commonwealth	27 Feb 2008	AustLII
GSTR 2006/9 - Goods and services tax: supplies	[2006] ATOGSTR GSTR2006/9	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/9 - Goods and services tax: supplies	[2006] ATOGSTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2005/D8 - Goods and services tax: making supplies and analysing multi-party arrangements	[2005] ATODGSTR GSTR2005/D8	Australian Taxation Office	Australia - Commonwealth	21 Dec 2005	AustLII
Pacific Trawling Ltd v Chief Executive of the Ministry of Fisheries HC Wellington CIV 2004-485-922	[2005] NZHC 1758; (2005) 22 NZTC 19,204	High Court of New Zealand	New Zealand	13 May 2005	NZLII		1
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
GSTR 2001/6 - Goods and services tax: non-monetary consideration	[2001] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/6 - Goods and services tax: non-monetary consideration	[2001] ATOGSTR GSTR2001/6	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Pasadena Holdings Ltd (in liquidation); Montgomerie v Commissioner of Inland Revenue HC Auckland CL14/99	[1999] NZHC 1797; (1999) 19 NZTC 15,368	High Court of New Zealand	New Zealand	2 Aug 1999	NZLII
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case"	[2011] DEJURE 20	Van der Zwan, P;Stiglingh, M	South Africa	circa 2011	SAFLII
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165"	(2010) 8 E-Journal of Tax Research 64	Keating, Mark	Australia	circa 2010	AustLII
"Recent GST Reforms and Proposals in New Zealand"	[2000] RevenueLawJl 5	Pallot, Marie; Fenwick, Hayden	Australia	circa 2000	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
(1995) 17 NZTC 12,307	(1995) 17 NZTC 12,307		New Zealand	circa 1995	CCH New Zealand		5
Shell New Zealand Ltd v Commissioner of Inland Revenue CA294/93	[1994] NZCA 460; (1994) 18 TRNZ 94; (1994) 16 NZTC 11,303	Court of Appeal of New Zealand	New Zealand	22 Aug 1994	NZLII		4
CIR v Databank Systems Ltd	[1989] 1 NZLR 422		New Zealand	circa 1989	LexisNexis		3
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