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Chatham Islands Enterprise Trust v Commissioner of Inland Revenue CA171/98     12

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Canterbury Jockey Club Incorporated v Commissioner of Inland Revenue	[2018] NZHC 2569	High Court of New Zealand	New Zealand	1 Oct 2018	NZLII
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
Bank of New Zealand v Waewaepa Station 2002 Ltd	[2013] NZHC 3321	High Court of New Zealand	New Zealand	12 Dec 2013	NZLII
GSTR 2012/2 - Goods and services tax: financial assistance payments	[2012] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/2 - Goods and services tax: financial assistance payments	[2012] ATOGSTR GSTR2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
"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
Purported sale and purchase, input tax credit, GST	[2009] NZTRA 11	New Zealand Taxation Review Authority	New Zealand	14 May 2009	NZLII
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
Fairbrother v Commissioner of Inland Revenue HC Christchurch AP18/99	[1999] NZHC 1366; [2000] 2 NZLR 211; (2000) 19 NZTC 15,548	High Court of New Zealand	New Zealand	14 Dec 1999	NZLII		5

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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Turakina Maori Girls College Board of Trustees v Commissioner of Inland Revenue CA35/92	[1992] NZCA 589; (1992) 17 TRNZ 433; (1993) 15 NZTC 10,032	Court of Appeal of New Zealand	New Zealand	11 Dec 1992	NZLII		12
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