Dandelion Investments Ltd v Commissioner of Inland Revenue 36

[2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010

Court of Appeal of New Zealand

New Zealand

5th December, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Disputant v Commissioner of Inland Revenue	[2021] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	26 Mar 2021	NZLII	1
Chatfield & Co Ltd v Commissioner of Inland Revenue	[2017] NZCA 148; (2017) 28 NZTC 23-015	Court of Appeal of New Zealand	New Zealand	1 May 2017	NZLII	2
Disputant Trustee v Commissioner of Inland Revenue	[2016] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	25 Nov 2016	NZLII
Chatfield & Co Ltd v Commissioner of Inland Revenue	[2016] NZHC 2289; (2016) 27 NZTC 22-072	High Court of New Zealand	New Zealand	27 Sep 2016	NZLII	5
Disputant A v Commissioner of Inland Revenue	[2016] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	29 Jan 2016	NZLII
Commissioner of Inland Revenue v Great North Motor Co Ltd (in Receivership)	[2015] NZHC 1645	High Court of New Zealand	New Zealand	14 Jul 2015	NZLII	1
Webster Group of Objectors v Commissioner of Inland Revenue	[2015] NZHC 1532	High Court of New Zealand	New Zealand	3 Jul 2015	NZLII	1
R v R	[2015] NZHC 713	High Court of New Zealand	New Zealand	15 Apr 2015	NZLII	5
Case 16/2014	[2014] NZTRA 16; (2014) 26 NZTC 2-026	New Zealand Taxation Review Authority	New Zealand	2 Dec 2014	NZLII	1
Re Queenstown Airport Corporation Ltd	[2014] NZEnvC 244	Environment Court of New Zealand	New Zealand	26 Nov 2014	NZLII	2
Commissioner of Inland Revenue v Bell Road Developments Ltd	[2014] NZHC 1841; (2014) 26 NZTC 21-090	High Court of New Zealand	New Zealand	7 Aug 2014	NZLII	2
XXX v Commissioner of Inland Revenue	[2014] NZTRA 1; (2014) 26 NZTC 2-011	New Zealand Taxation Review Authority	New Zealand	8 Jan 2014	NZLII	1
Mawhinney v Commissioner of Inland Revenue	[2013] NZHC 3564; (2013) 26 NZTC 21-079	High Court of New Zealand	New Zealand	23 Dec 2013	NZLII	3
Commissioner of Inland Revenue v Kensington Developments Ltd	[2013] NZHC 3537; (2013) 26 NZTC 21-059	High Court of New Zealand	New Zealand	20 Dec 2013	NZLII	2
Carroll v Coroner ’ s Court at Auckland	[2013] NZHC 906; [2013] NZAR 650	High Court of New Zealand	New Zealand	29 Apr 2013	NZLII	13
Women's Apparel Importer v Chief Executive of the New Zealand Customs Service	[2013] NZCAA 4	New Zealand Customs Appeal Authority	New Zealand	29 Jan 2013	NZLII
Drummond v Commissioner of Inland Revenue	[2012] NZHC 2028; (2012) 25 NZTC 20-141	High Court of New Zealand	New Zealand	13 Aug 2012	NZLII	1
Objector Co C v Commissioner of Inland Revenue	[2012] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	10 Aug 2012	NZLII
Crocombe v Stoddart - Judgment 1	[2012] CKHC 49	High Court of the Cook Islands	Cook Islands	3 Aug 2012	PacLII
Tannadyce Investments Ltd v Commissioner of Inland Revenue	[2011] NZSC 158; [2012] 2 NZLR 153	Supreme Court of New Zealand	New Zealand	20 Dec 2011	NZLII	125
Tannadyce v CIR	[2011] NZSCTrans 22		New Zealand	25 Aug 2011	NZLII
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue	[2011] NZSCTrans 19		New Zealand	27 Jun 2011	NZLII
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
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2010] NZHC 305; (2010) 24 NZTC 24,126	High Court of New Zealand	New Zealand	12 Mar 2010	NZLII	14
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
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
Assessments upheld subject to agreed adjustments	[2007] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	16 Jul 2007	NZLII
Wire Supplies Ltd v Commissioner of Inland Revenue	[2007] NZCA 244; [2007] 3 NZLR 458; (2007) 23 NZTC 21,404	Court of Appeal of New Zealand	New Zealand	15 Jun 2007	NZLII	21
Balich v Commissioner of Inland Revenue HC Auckland CIV 2006-404-4113	[2007] NZHC 1644; (2007) 23 NZTC 21,230	High Court of New Zealand	New Zealand	21 Feb 2007	NZLII	1
Russell v Commissioner of Inland Revenue	[2006] NZCA 381; (2006) 22 NZTC 19,807	Court of Appeal of New Zealand	New Zealand	28 Feb 2006	NZLII	21
Clarke v Commissioner of Inland Revenue HC Auckland CIV2003-404-5631	[2005] NZHC 1688; (2005) 22 NZTC 19,165	High Court of New Zealand	New Zealand	4 Apr 2005	NZLII	5
Clarke v Commissioner of Inland Revenue HC Auckland CIV2003-404-5631	[2005] NZHC 1661	High Court of New Zealand	New Zealand	4 Apr 2005	NZLII
Duncan v Commissioner of Inland Revenue HC Auckland M401/87	[2004] NZHC 1579; (2004) 21 NZTC 18,735	High Court of New Zealand	New Zealand	10 Aug 2004	NZLII	8
Russell v Taxation Review Authority	[2003] NZCA 206; (2003) 21 NZTC 18,255	Court of Appeal of New Zealand	New Zealand	27 Aug 2003	NZLII	8

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII	43
Hyslop v Commissioner of Inland Revenue	[2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031	Court of Appeal of New Zealand	New Zealand	1 Mar 2001	NZLII	7
Commissioner of Inland Revenue v Dandelion Investments Ltd	(2001) 20 NZTC 17,293		New Zealand	circa 2001	CCH New Zealand	8
Russell v Taxation Review Authority	(2001) 20 NZTC 17,418		New Zealand	circa 2001	CCH New Zealand	6
O ’ Neil v Commissioner of Inland Revenue	(2001) 20 NZTC 17,051		New Zealand	circa 2001	CCH New Zealand	15
(1999) 19 NZTC 9,100	(1999) 19 NZTC 9,100		New Zealand	circa 1999	CCH New Zealand	4
Commissioner of Inland Revenue v New Zealand Wool Board	(1999) 19 NZTC 15,476		New Zealand	circa 1999	CCH New Zealand	21
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis	21
NZ Wool Board v Commissioner of Inland Revenue CA241/96	[1996] NZCA 479; [1997] 2 NZLR 6; (1997) 18 NZTC 13,113	Court of Appeal of New Zealand	New Zealand	6 Dec 1996	NZLII	9
Dandelion Investments Ltd v Commissioner of Inland Revenue HC Auckland M245/96	[1996] NZHC 1160; [1997] 2 NZLR 96; (1996) 17 NZTC 12,689	High Court of New Zealand	New Zealand	30 Oct 1996	NZLII	11
BNZ Finance Ltd v Holland CA174/96	[1996] NZCA 739; [1996] 3 NZLR 534; (1996) 17 NZTC 12,658	Court of Appeal of New Zealand	New Zealand	6 Aug 1996	NZLII	8
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue CA214/95	[1996] NZCA 434; [1996] 2 NZLR 665; (1996) 17 NZTC 12,580	Court of Appeal of New Zealand	New Zealand	13 Jun 1996	NZLII	40
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93	[1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII	58
Brierley Investments Ltd v Bouzaid	[1993] NZCA 272; [1993] 3 NZLR 655; 18 TRNZ 1; 15 NZTC 10,212	Court of Appeal of New Zealand	New Zealand	circa 1993	NZLII	32
Commissioner of Inland Revenue v v H Farnsworth Ltd	[1984] 1 NZLR 428; (1984) 6 NZTC 61,770		New Zealand	circa 1984	LexisNexis	41
Molloy v Federal Commissioner of Land Tax	[1938] HCA 29; 59 CLR 608; [1938] ALR 328; 4 ATD 570	High Court of Australia	Australia - Commonwealth	17 May 1938	AustLII	19

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