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Small Claims - Cost of earthquake strengthening on commercial property held to be on capital account    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Milburn NZ Ltd v CIR	(2001) 20 NZTC 17,017		New Zealand	circa 2001	CCH New Zealand		4
Marklib Investments II-A Ltd v R	(1999) 1 CTC 2413		Canada	circa 1999			1
Poverty Bay Electric Power Board v CIR	(1999) 19 NZTC 15,001		New Zealand	circa 1999	CCH New Zealand		2
Commissioner of Inland Revenue v Auckland Gas Co Ltd CA240/97	[1998] NZCA 315; [1999] 2 NZLR 418; (1999) 19 NZTC 15,011	Court of Appeal of New Zealand	New Zealand	15 Dec 1998	NZLII		2
CIR v Wattie	(1998) 18 NZTC 13,991		New Zealand	circa 1998	CCH New Zealand		3
Colonial Motor Co Ltd v Commissioner of Inland Revenue CA51/96	[1994] NZCA 210; (1994) 16 NZTC 11,361; (1994) 19 TRNZ 67	Court of Appeal of New Zealand	New Zealand	6 Oct 1994	NZLII		2
Sherlaw v Commissioner of Inland Revenue HC Nelson M108/92	[1994] NZHC 1964; (1994) 18 TRNZ 925; (1994) 16 NZTC 11,290	High Court of New Zealand	New Zealand	22 Jul 1994	NZLII		3
Colonial Motor Co Ltd v Commissioner of Inland Revenue HC Wellington AP76/92	[1994] NZHC 1052; (1994) 16 NZTC 11,060; (1994) 18 TRNZ 503	High Court of New Zealand	New Zealand	17 Feb 1994	NZLII		2
CIR v Thomas Borthwick & Sons (Australasia) Ltd	(1992) 14 NZTC 9,101		New Zealand	circa 1992	CCH New Zealand		6
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
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
Odeon Associated Theatres v Jones (Inspector of Taxes)	[1972] 1 All ER 681		United Kingdom	circa 1972	LexisNexis		6
CIR v LD Nathan & Co Ltd	[1972] NZLR 209		New Zealand	circa 1972	LexisNexis		10
BP Australia Ltd v FCT	[1965] 3 All ER 209		United Kingdom	circa 1965	LexisNexis		6
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
CA; Highland Railway Co v Balderston	(1889) 2 Tax Cas 485		United Kingdom	circa 1889			8