Accent Management Ltd v Commissioner of Inland Revenue 57

[2007] NZCA 230; (2007) 23 NZTC 21,323

Court of Appeal of New Zealand

New Zealand

11th June, 2007

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII	19
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2021] NZSCTrans 7		New Zealand	8 Jun 2021	NZLII
DLC v Commissioner of Inland Revenue	[2019] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	27 Sep 2019	NZLII
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2018] NZHC 2860	High Court of New Zealand	New Zealand	5 Nov 2018	NZLII	1
Blumberg v Frucor Beverages Ltd	[2018] NZHC 1876; [2018] 3 NZLR 672	High Court of New Zealand	New Zealand	26 Jul 2018	NZLII	8
Hart v FCT	[2018] FCAFC 61; (2018) 261 FCR 406	Federal Court of Australia	Australia - Commonwealth	20 Apr 2018	AustLII	10
Muir v Taxation Review Authority	[2017] NZHC 2932	High Court of New Zealand	New Zealand	29 Nov 2017	NZLII	3
Easy Park Ltd v Commissioner of Inland Revenue	[2017] NZHC 1893	High Court of New Zealand	New Zealand	10 Aug 2017	NZLII	3
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue	[2017] NZCA 328; (2017) 11 NZCLC 98-053; (2017) 28 NZTC 23,022	Court of Appeal of New Zealand	New Zealand	31 Jul 2017	NZLII	8
Commissioner of Inland Revenue v Muir	[2017] NZHC 1413; [2017] NZTC 23-019	High Court of New Zealand	New Zealand	23 Jun 2017	NZLII	7
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation	[2017] FCA 694	Federal Court of Australia	Australia - Commonwealth	20 Jun 2017	AustLII	1
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd	[2016] FCAFC 180; (2016) 344 ALR 589; (2016) 104 ATR 491	Federal Court of Australia	Australia - Commonwealth	16 Dec 2016	AustLII	8
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue	[2016] NZHC 2708; (2016) 27 NZTC 22-079	High Court of New Zealand	New Zealand	11 Nov 2016	NZLII	1
Normandy Finance Pty Ltd v Commissioner of Taxation	[2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409	Federal Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII	9
Muir v Commissioner of Inland Revenue	[2015] NZCA 591; (2015) 27 NZTC 22-034	Court of Appeal of New Zealand	New Zealand	8 Dec 2015	NZLII	12
Muir v Commissioner of Inland Revenue	[2015] NZHC 792; (2015) 27 NZTC 22-004	High Court of New Zealand	New Zealand	22 Apr 2015	NZLII	9
Bradbury v Commissioner of Inland Revenue	[2014] NZSC 174; (2014) 26 NZTC 21-112	Supreme Court of New Zealand	New Zealand	2 Dec 2014	NZLII	6
Commissioner of Inland Revenue v John Curtis Developments Ltd	[2014] NZHC 3034; (2014) 26 NZTC 21-113	High Court of New Zealand	New Zealand	28 Nov 2014	NZLII	2
Peebles v Attorney-General	[2014] NZHC 2635; (2014) 26 NZTC 21-107	High Court of New Zealand	New Zealand	24 Oct 2014	NZLII	5
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd	[2014] NZHC 1877	High Court of New Zealand	New Zealand	11 Aug 2014	NZLII	2
Commissioner of Inland Revenue v Accent Management Ltd	[2014] NZHC 1878	High Court of New Zealand	New Zealand	11 Aug 2014	NZLII	1
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2014] NZCA 349; (2014) 26 NZTC 21-085; [2014] NZCLC 98-023	Court of Appeal of New Zealand	New Zealand	5 Aug 2014	NZLII	8
Accent Management Ltd v Attorney-General	[2014] NZCA 351; (2014) 26 NZTC 21-087	Court of Appeal of New Zealand	New Zealand	5 Aug 2014	NZLII	10
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2014] NZCA 350; (2014) 26 NZTC 21-086	Court of Appeal of New Zealand	New Zealand	5 Aug 2014	NZLII	16
Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Ltd	[2014] NZHC 1746; (2014) 26 NZTC 21-082	High Court of New Zealand	New Zealand	25 Jul 2014	NZLII	2
Disputant G v Commissioner of Inland Revenue	[2014] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	16 May 2014	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2014] NZHC 758	High Court of New Zealand	New Zealand	14 Apr 2014	NZLII	2
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2014] NZHC 441; (2014) 26 NZTC 21-073	High Court of New Zealand	New Zealand	12 Mar 2014	NZLII	3
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZHC 3468	High Court of New Zealand	New Zealand	18 Dec 2013	NZLII	4
Accent Management Ltd v Commissioner of Inland Revenue	[2013] NZHC 3197; (2013) 26 NZTC 21-050	High Court of New Zealand	New Zealand	2 Dec 2013	NZLII	4
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZHC 2818; (2013) 26 NZTC 21-041	High Court of New Zealand	New Zealand	25 Oct 2013	NZLII	3
Bristol Forestry Venture Ltd v Commissioner of Inland Revenue	[2013] NZHC 2384; (2013) 26 NZTC 21-031	High Court of New Zealand	New Zealand	12 Sep 2013	NZLII	11
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2013] NZHC 2361; (2013) 26 NZTC 21-032	High Court of New Zealand	New Zealand	11 Sep 2013	NZLII	12
Accent Management Ltd v Attorney-General	[2013] NZHC 1447; (2013) 26 NZTC 21-020	High Court of New Zealand	New Zealand	17 Jun 2013	NZLII	10
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2013] NZCA 164	Court of Appeal of New Zealand	New Zealand	22 May 2013	NZLII	2
Muir v Judicial Conduct Commissioner	[2013] NZHC 989; (2013) 26 NZTC 21-019	High Court of New Zealand	New Zealand	7 May 2013	NZLII	13
Alesco New Zealand Ltd v Commissioner of Inland Revenue	[2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003	Court of Appeal of New Zealand	New Zealand	5 Mar 2013	NZLII	19
Commissioner of Inland Revenue v Accent Management Ltd	[2012] NZHC 1430; (2012) 25 NZTC 20-130	High Court of New Zealand	New Zealand	22 Jun 2012	NZLII	3
Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd	[2012] NZSCTrans 8		New Zealand	19 Jun 2012	NZLII
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2011] NZCA 638; [2012] 2 NZLR 823; (2011) 25 NZTC 20-100	Court of Appeal of New Zealand	New Zealand	14 Dec 2011	NZLII	20
Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145	[2011] NZHC 1750; [2012] 2 NZLR 252; (2011) 25 NZTC 20-099	High Court of New Zealand	New Zealand	12 Dec 2011	NZLII	2
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
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2010] NZHC 176; [2011] 1 NZLR 336; (2010) 24 NZTC 24,079	High Court of New Zealand	New Zealand	26 Feb 2010	NZLII	23
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
ANZ National Bank Ltd v Commissioner of Inland Revenue	[2009] NZCA 150; [2009] 3 NZLR 123; (2009) 24 NZTC 23,465	Court of Appeal of New Zealand	New Zealand	28 Apr 2009	NZLII	13
McIlraith v Commissioner of Inland Revenue	[2009] NZCA 45	Court of Appeal of New Zealand	New Zealand	2 Mar 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
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII	153
ANZ National Bank Ltd v the Commissioner of Inland Revenue HC WN Civ 2005-485-1037	[2008] NZHC 508	High Court of New Zealand	New Zealand	15 Apr 2008	NZLII
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
Deutsche Finance NZ Ltd v Commissioner of Inland Revenue HC Ak Civ 2006-404-2535	[2007] NZHC 1168	High Court of New Zealand	New Zealand	31 Oct 2007	NZLII
Ben Nevis Forestry Ventures Ltd v CIR; Accent Management v CIR	[2007] NZSC 82; (2008) 23 NZTC 21,664	Supreme Court of New Zealand	New Zealand	9 Oct 2007	NZLII
BNZ Investments Ltd v Commissioner of Inland Revenue	[2007] NZCA 356; [2008] 1 NZLR 598; (2007) 23 NZTC 21,589	Court of Appeal of New Zealand	New Zealand	21 Aug 2007	NZLII	13
Glenharrow Holdings Ltd v Commissioner of Inland Revenue	[2007] NZCA 346; [2008] 1 NZLR 222; (2007) 23 NZTC 21,564	Court of Appeal of New Zealand	New Zealand	15 Aug 2007	NZLII	3
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue	[2007] NZCA 256; [2008] 2 NZLR 342; (2007) 23 NZTC 21,488	Court of Appeal of New Zealand	New Zealand	25 Jun 2007	NZLII	3

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 231; (2007) 23 NZTC 21,366	Court of Appeal of New Zealand	New Zealand	circa 2007	NZLII	19
Peterson v Commissioner of Inland Revenue	[2006] 3 NZLR 433; [2005] UKPC 5		New Zealand	circa 2006	LexisNexis	16
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
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII	203
Erris Promotions Ltd v Commissioner of Inland Revenue	[2003] NZHC 1350; [2004] 1 NZLR 811; (2003) 21 NZTC 18,330	High Court of New Zealand	New Zealand	14 Nov 2003	NZLII	11
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw	107
Re Esteem Settlement	[2003] JLR 188		Jersey	circa 2003		7
Fatac Ltd (in liq) v Commissioner of Inland Revenue	[2002] NZCA 269; [2002] 3 NZLR 648; [2003] ANZ Conv R 243; (2002) 4 NZ Conv C 193,609; (2002) 20 NZTC 17,902	Court of Appeal of New Zealand	New Zealand	23 Sep 2002	NZLII	27
Chapman v CIR	(2002) 20 NZTC 17,950		New Zealand	circa 2002	CCH New Zealand	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
Case U47	(2000) 19 NZTC 9,410		New Zealand	circa 2000	CCH New Zealand	7
Commissioner of Inland Revenue v Wattie	[1999] 1 NZLR 529		New Zealand	circa 1999	LexisNexis	13
Commissioner of Inland Revenue v Renouf Corporation Ltd CA60/98	[1998] NZCA 317; (1998) 18 NZTC 13,914	Court of Appeal of New Zealand	New Zealand	28 Jul 1998	NZLII	7
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII	30
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
Midland Bank Plc v Wyatt	[1997] 1 BCLC 242		United Kingdom	circa 1997	LexisNexis	10
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
Public Trustee v Flower HC Christchurch CP673/89	[1990] NZHC 555; (1990) 15 TRNZ 97; (1991) 13 NZTC 8,042	High Court of New Zealand	New Zealand	12 Jun 1990	NZLII	2
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 Commissioner of Inland Revenue	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis	55
"Structural Inequities and Concepts of Tax Avoidance"	(1983) 13 Victoria University of Wellingtion Law Review 38	Victoria University of Wellingtion Law Review	New Zealand	circa 1983	HeinOnline / LexisNexis	3
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
A J Burr Ltd v Blenheim Borough Council	[1980] 2 NZLR 1		New Zealand	circa 1980	LexisNexis	97
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
Birkett v James	[1978] AC 297; [1977] 2 All ER 801; [1977] 2All ER 801; [1977] 3 WLR 38		United Kingdom	circa 1978	LexisNexis / Westlaw	1
Europa Oil (NZ) Ltd v Commissioner of Inland Revenue	[1976] 1 NZLR 546		New Zealand	circa 1976	LexisNexis	27
Mayfield Holdings Ltd v Moana Reef Ltd	[1973] 1 NZLR 309		New Zealand	circa 1973	LexisNexis	16
Hounslow London Borough Council v Twickenham Garden Developments Ltd	[1971] LR Ch 233; [1970] 3 All ER 326; [1970] 3 WLR 538	Court of Chancery	United Kingdom	circa 1971	LexisNexis / Westlaw	82
Mangin v Commissioner of Inland Revenue	[1971] NZLR 591		New Zealand	circa 1971	LexisNexis	41
Paintin and Nottingham Ltd v Miller Gale and Winter	[1971] NZLR 164		New Zealand	circa 1971	LexisNexis	35
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII	529
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
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII	92
Ralli Estates Ltd v Commissioner of Income Tax	(1961) 1 WLR 329		United Kingdom	circa 1961	LexisNexis / Westlaw	6

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