"Collecting Taxes"

[2002] VUWLawRw 32

Harley, Geoff

Victoria University of Wellingtion Law Review

New Zealand

Legislation Cited

Legislation Name	Provision
Companies Act 1955 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Miller v Commissioner of Inland Revenue	[2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826	Court of Appeal of New Zealand	New Zealand	19 Aug 2002	NZLII	56
CIR v Colonial Mutual Life Assurance Society Ltd	(2002) 20 NZTC 17,440		New Zealand	circa 2002	CCH New Zealand	1
"The Duke of Westminster's fall from Grace"	(2002) 8 New Zealand Journal of Taxation Law and Policy 7	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2002		1
CIR v BNZ Investments Ltd	[2002] 1 NZLR 471		New Zealand	circa 2002	LexisNexis	1
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
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
[2001] 3 NZLR 289	[2001] 3 NZLR 289; [2001] NZTC 17,008		New Zealand	circa 2001	LexisNexis	17
"Tax and the Taxpayer"	(2001) 117 Law Quarterly Review 575	Law Quarterly Review	United Kingdom	circa 2001	Westlaw	6
O'Neil v Cir	(2001) 20 NZTC 17,051		New Zealand	circa 2001	CCH New Zealand	15
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
R v Gill	[1999] NZCA 257; (1999) 19 NZTC 15,526	Court of Appeal of New Zealand	New Zealand	9 Nov 1999	NZLII	8
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
CIR 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
Wattie v CIR	(1997) 18 NZTC 13,297		New Zealand	circa 1997	CCH New Zealand	14
Wattie v Commissioner of Inland Revenue HC Auckland CP1287/95	[1996] NZHC 2124; (1996) 17 NZTC 12,712	High Court of New Zealand	New Zealand	27 Sep 1996	NZLII	2
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
Attorney-General v Equiticorp Industries Group Ltd	[1996] 1 NZLR 528		New Zealand	circa 1996	LexisNexis	31
Finnigan v Commissioner of Inland Revenue CA30/94	[1995] NZCA 319; (1995) 19 TRNZ 589; (1995) 17 NZTC 12,170	Court of Appeal of New Zealand	New Zealand	26 Apr 1995	NZLII	3
AA Finance Ltd v Commissioner of Inland Revenue CA204/93	[1994] NZCA 258; (1994) 16 NZTC 11,383; (1994) 19 TRNZ 133	Court of Appeal of New Zealand	New Zealand	19 Oct 1994	NZLII	10
Commissioner of Inland Revenue v Alcan New Zealand Ltd	[1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715	Court of Appeal of New Zealand	New Zealand	31 May 1994	NZLII	56
"Tax Myopia, Or Mamas Don't Let Your Babies Grow Up to be Tax Lawyers"	(1994) 13 Virginia Tax Review 517	Virginia Tax Review	United States	circa 1994	HeinOnline / LexisNexis	5
NZI Bank Ltd v Euro-National Corporation Ltd	[1992] NZCA 312; [1992] 3 NZLR 528	Court of Appeal of New Zealand	New Zealand	12 Jun 1992	NZLII	38
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw	73
Case L64 v Commissioner of Inland Revenue	[1989] NZTRA 67; (1989) 13 TRNZ 314; (1989) 11 NZTC 1,374	New Zealand Taxation Review Authority	New Zealand	19 May 1989	NZLII	1
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd	[1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423		United Kingdom	circa 1988	LexisNexis / Westlaw	59
Commissioner of Inland Revenue v McKenzies (NZ) Ltd	[1988] 2 NZLR 736; (1988) 10 NZTC 5,233; 12 TRNZ 157		New Zealand	circa 1988	LexisNexis	23
Challenge Corporation Ltd v CIR	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis	55
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
Marac Life Assurance Ltd v Commissioner of Inland Revenue HC Wellington A76/85	[1985] NZHC 894; (1985) 9 TRNZ 201; (1985) 3 ANZ Insurance Cases 79,263	High Court of New Zealand	New Zealand	16 Dec 1985	NZLII	1
Mills v Dowdall	[1983] NZLR 154; (1983) 2 NZFLR 210		New Zealand	circa 1983	LexisNexis	57
Quin v Commissioner of Inland Revenue HC Auckland M 1528/80	[1981] NZHC 454; (1981) 4 TRNZ 269; (1981) 5 NZTC 61,001	High Court of New Zealand	New Zealand	24 Mar 1981	NZLII	2
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
Lowe v Commissioner of Inland Revenue	[1981] 1 NZLR 326		New Zealand	circa 1981	LexisNexis	42
CIR v Smythe	(1981) 5 NZTC 61,038		New Zealand	circa 1981	CCH New Zealand	3
Marac Finance Ltd v Virtue	[1981] 1 NZLR 586		New Zealand	circa 1981	LexisNexis	60
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII	94
Re Securitibank Ltd (No 2)	[1978] 2 NZLR 136		New Zealand	circa 1978	LexisNexis	80
Commissioner of Inland Revenue v Banks	[1978] 2 NZLR 472; (1978) 3 NZTC 61,236		New Zealand	circa 1978	LexisNexis	38
"The Europa Oil No 2 Case"	[1976] New Zealand Law Journal 218	New Zealand Law Journal	New Zealand	circa 1976		1
Europa Oil (NZ) Ltd (No 2) v CIR	[1976] 1 NZLR 546		New Zealand	circa 1976	LexisNexis	27
CIR v LD Nathan & Co Ltd	[1972] NZLR 209		New Zealand	circa 1972	LexisNexis	10
CIR v Castle	(1971) 2 ATR 481		Australia	circa 1971	Legal Online / Westlaw	4
Mangin v CIR	[1971] NZLR 591		New Zealand	circa 1971	LexisNexis	41
Harley v CIR	[1971] NZLR 482		New Zealand	circa 1971	LexisNexis	6
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
Marx v Inland Revenue Commissioner	[1970] NZLR 182		New Zealand	circa 1970	LexisNexis	9
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw	81
Lee v Lee's Air Farming	[1961] AC 12		United Kingdom	circa 1961	LexisNexis / Westlaw	167
Inland Revenue Commissioners v Wesleyan and General Assurance Society	(1946) 30 Tax Cas 11		United Kingdom	circa 1946		16
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
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII	439
Gas Lighting Improvement Co Ltd v IRC	[1923] UKHL TC_12_503; [1923] AC 723; (1923) 12 Tax Cas 503	House of Lords	United Kingdom	11 May 1923	BAILII	24
Salomon v Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw	1
Dobson v Commissioner	320 US 489; 64 SCt 239; 88 L Ed 248	United States Supreme Court	United States	circa 1978	Westlaw	139
"Musings on Form and Substance in Taxation"	49 University of Chicago Law Review 859	University of Chicago Law Review	United States	circa 1978	HeinOnline / LexisNexis	7

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