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Commissioner of Inland Revenue v BNZ Investments Ltd     43

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jindal v Liquidation Management Ltd	[2023] NZHC 183	High Court of New Zealand	New Zealand	13 Feb 2023	NZLII		2
Lodge Real Estate Ltd v Commerce Commission	[2020] NZSC 25; [2020] 1 NZLR 238	Supreme Court of New Zealand	New Zealand	2 Apr 2020	NZLII		6
Disputant O v Commissioner of Inland Revenue	[2015] NZTRA 20	New Zealand Taxation Review Authority	New Zealand	27 Nov 2015	NZLII
HC Services Ltd v Commissioner of Inland Revenue	[2014] NZHC 1169	High Court of New Zealand	New Zealand	29 May 2014	NZLII
Disputant v v Commissioner of Inland Revenue	[2013] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	6 Nov 2013	NZLII
Disputant v v Commissioner of Inland Revenue	[2012] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	11 Sep 2012	NZLII		1
Russell v Commissioner of Inland Revenue	[2012] NZCA 128; (2012) 25 NZTC 20-120	Court of Appeal of New Zealand	New Zealand	3 Apr 2012	NZLII		15
Yandina Investments Ltd v Commissioner of Inland Revenue HC Auckland CIV-2006-485-1228	[2010] NZHC 2316; (2011) 25 NZTC 20-019	High Court of New Zealand	New Zealand	20 Dec 2010	NZLII		2
White v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1188	[2010] NZHC 1826; (2010) 24 NZTC 24,600	High Court of New Zealand	New Zealand	12 Oct 2010	NZLII
Russell v Commissioner of Inland Revenue	[2010] NZHC 1707; (2010) 24 NZTC 24,463	High Court of New Zealand	New Zealand	3 Sep 2010	NZLII		15
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
Commissioner of Inland Revenue v BNZ Investments Ltd	[2009] NZCA 47; (2009) 19 PRNZ 553; (2009) 24 NZTC 23,387	Court of Appeal of New Zealand	New Zealand	4 Mar 2009	NZLII		28
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		154
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
[2007] HKCFI 144 (13 February 2007)	[2007] HKCFI 144	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII
Hongkong International Terminals Ltd v Commissioner of Inland Revenue	[2007] HKCFI 126	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII
Hit Finance Ltd v Commissioner of Inland Revenue	[2007] HKCFI 125	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII		4
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2006] HKCA 498; [2007] 2 HKC 455; [2007] 2 HKLRD 380	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII		1
[2006] HKCA 511 (22 December 2006)	[2006] HKCA 511	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII
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
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue HC Auckland CIV2003-404-4554	[2004] NZHC 1731; [2004] 3 NZLR 274; (2004) 21 NZTC 18,618	High Court of New Zealand	New Zealand	3 Jun 2004	NZLII		11
W47 v Commissioner of Inland Revenue	[2004] NZTRA 16; (2004) 21 NZTC 11,442	New Zealand Taxation Review Authority	New Zealand	7 Apr 2004	NZLII
Commerce Commission v Ophthalmological Society of New Zealand HC Wellington CIV-1997-485-34	[2004] NZHC 1224	High Court of New Zealand	New Zealand	1 Mar 2004	NZLII
Cook Islands National Line Agency Ltd v Cook Islands Shipping Corporation Ltd	[2003] CKCA 9	Court of Appeal of the Cook Islands	Cook Islands	16 Dec 2003	PacLII
B v Commissioner of Inland Revenue HC Auckland CIV-2003-404-2962	[2003] NZHC 1091; [2004] 2 NZLR 86; (2004) 21 NZTC 18,404	High Court of New Zealand	New Zealand	18 Nov 2003	NZLII		3
Bage Investments Ltd v Commissioner of Inland Revenue	[2003] NZHC 1093; (2003) 21 NZTC 18,294	High Court of New Zealand	New Zealand	19 Aug 2003	NZLII
Commissioner of Inland Revenue v Peterson	[2003] NZCA 27; [2003] 2 NZLR 77; (2003) 21 NZTC 18,060	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII		5
Peterson v Commissioner of Inland Revenue	[2003] NZCA 23; (2003) 21 NZTC 18,069	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII
Dandelion Investments Ltd v Commissioner of Inland Revenue	[2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010	Court of Appeal of New Zealand	New Zealand	5 Dec 2002	NZLII		36
Commissioner of Inland Revenue v Erris Promotions	[2002] NZCA 265; [2003] 1 NZLR 506; (2002) 20 NZTC 17,977	Court of Appeal of New Zealand	New Zealand	7 Nov 2002	NZLII		9
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Trending Towards Convergence"	[2020] JlATaxTA 4	Tretola, John Gaetano	Australia	circa 2020	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"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
"Binding Rulings in New Zealand - An Assessment of the First Ten Years"	(2006) 12 Canterbury Law Review 273	Sawyer, Adrian	New Zealand	circa 2006	NZLII
"Unresolved Issues in Price Fixing: Market Division, the Meaning of Control and Characterisation"	(2006) 12 Canterbury Law Review 197	Scott, Paul	New Zealand	circa 2006	NZLII
"The Rhetoric of Taxation Interpretation and The Definition Of 'Taxpayer' for the Purposes of Part IVA"	[2005] RevenueLawJl 2	Dabner, Justin	Australia	circa 2005	AustLII
"	[2005] RevenueLawJl 10	Dabner, Justin	Australia	circa 2005	AustLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
DTE Financial Services Ltd v Wilson (Inspector of Taxes)	[2001] EWCA Civ 455; [2001] All ER (D) 12; 74 Tax Cas 14; [2001] BTC 159	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2001	BAILII		12
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Colonial Mutual Life Assurance Society Ltd v Commissioner of Inland Revenue CA202/99	[2000] NZCA 417; (2000) 19 NZTC 15,614	Court of Appeal of New Zealand	New Zealand	18 May 2000	NZLII		2
"Tax Avoidance Revisited"	(2000) 6 (2) New Zealand Journal of Taxation Law and Policy 103	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2000			1
BNZ Investments Ltd v Commissionerof Inland Revenue	(2000) 19 NZTC 15,732		New Zealand	circa 2000	CCH New Zealand		2
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
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		101
Commissioner of Inland Revenue v Wattie	[1999] 1 NZLR 529		New Zealand	circa 1999	LexisNexis		13
Peters v Davison	[1999] NZCA 376; [1999] 2 NZLR 164; (1998) 18 NZTC 14,027	Court of Appeal of New Zealand	New Zealand	17 Nov 1998	NZLII		84
Commerce Commission v Taylor Preston Ltd HC Auckland CL38/96	[1998] NZHC 1329; [1998] 3 NZLR 498; (1998) 6 NZBLC 102,470; (1999) 9 TCLR 305	High Court of New Zealand	New Zealand	12 Feb 1998	NZLII		19
Ikea Ltd v Canada	[1998] 1 SCR 196	Supreme Court of Canada	Canada	12 Feb 1998	Supreme Court of Canada		7
Withey v Commissioner of Inland Revenue	(1998) 18 NZTC 13,606		New Zealand	circa 1998	CCH New Zealand		3
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Wattie v Commissioner of Inland Revenue	(1997) 18 NZTC 13,297		New Zealand	circa 1997	CCH New Zealand		14
Port Nelson Ltd v Commerce Commission	[1996] NZCA 230; [1996] 3 NZLR 554; (1996) 5 NZBLC 99,382; (1996) 7 TCLR 217	Court of Appeal of New Zealand	New Zealand	3 Jul 1996	NZLII		172
"An Economic Approach to Taxation Avoidance"	(1996) 2 New Zealand Journal of Taxation Law and Policy 171	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			5
Federal Court of Appeal (Reasons of Robertson JA , for the court)	96 DTC 6526; [1996] 3 CTC 307		Canada	circa 1996			2
Commerce Commission v Wellington Branch NZ Institute of Driving Instructors	[1994] TCLR 19		New Zealand	circa 1994			2
Ikea Ltd v R	[1994] 1 CTC 2140; 94 DTC 1112		Canada	circa 1994			5
Tui Foods Ltd v New Zealand Milk Corporation Ltd CA243/93	[1993] NZCA 364; (1993) 5 TCLR 406; (1993) 4 NZBLC 103,335	Court of Appeal of New Zealand	New Zealand	2 Nov 1993	NZLII		11
Inland Revenue Commissioners v Fitzwilliam	[1993] 3 All ER 184; [1993] 1 WLR 1189		United Kingdom	circa 1993	LexisNexis		10
New Zealand Apple and Pear Marketing Board v Apple Fields Ltd	[1991] 1 NZLR 257; (1990) 3 NZBLC 101,946		New Zealand	circa 1990	LexisNexis		25
New Zealand Magic Millions Ltd v Wrightson Bloodstock Ltd HC Wellington CP270/89	[1989] NZHC 887; [1990] 1 NZLR 731; (1990) 3 NZBLC 101,501	High Court of New Zealand	New Zealand	23 Nov 1989	NZLII		28
Davis v FCT	(1989) 86 ALR 195; (1989) 20 ATR 548		Australia	circa 1989	LexisNexis AU		32
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		330
Gregrhon Investments Pty Ltd	(1987) 87 ATC 4,988		Australia	circa 1987	IntelliConnect		1
Challenge Corporation Ltd v Commissioner of Inland Revenue	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		55
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
Stubart Investments Ltd v R	(1984) 10 DLR (4th) 1		Canada	circa 1984			4
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		347
"The Economics of Tax Avoidance"	[1979] British Tax Review 354	British Tax Review	United Kingdom	circa 1979	Westlaw		1
David v R	[1975] CTC 197		Canada	circa 1975			2
Ashton v Commissioner of Inland Revenue	[1975] 2 NZLR 717		New Zealand	circa 1975	LexisNexis		24
Commissioner of Inland Revenue v Gerard	[1974] 2 NZLR 279		New Zealand	circa 1974	LexisNexis		8
Mangin v Commissioner of Inland Revenue	[1971] NZLR 591		New Zealand	circa 1971	LexisNexis		41
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd	[1970] UKPC 25; [1971] NZLR 641; [1970] TR 261	Privy Council	New Zealand	21 Oct 1970	BAILII		22
Elmiger v Commissioner of Inland Revenue	[1967] NZLR 161		New Zealand	circa 1967	LexisNexis		11
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20
Rowdell Pty Ltd v FCT	[1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332	High Court of Australia	Australia - Commonwealth	10 Dec 1963	AustLII		35
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		55
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		118
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		75
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Jacques v FCT	(1924) 34 CLR 348		Australia - Commonwealth	circa 1924	Legal Online / Westlaw		1
Deputy FCT v Purcell	[1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362	High Court of Australia	Australia - Commonwealth	12 Aug 1921	AustLII		47