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McIlraith v Commissioner of Inland Revenue HC Hamilton CIV 2003-419-208   flag  3

[2007] NZHC 1937; (2007) 23 NZTC 21,456
High Court of New Zealand
New Zealand
29th June, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Musuku v Commissioner of Inland Revenue [2016] NZHC 934; (2016) 27 NZTC 22-052 High Court of New Zealand New Zealand 10 May 2016 NZLII flag 4
Case 12/2015 [2015] NZTRA 12; (2015) 27 NZTC 3-0111 New Zealand Taxation Review Authority New Zealand 27 Jul 2015 NZLII flag 2
Disputant G v Commissioner of Inland Revenue [2014] NZTRA 4 New Zealand Taxation Review Authority New Zealand 16 May 2014 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Simpson v Whakatane District Court (No 2) [2005] NZHC 210; [2006] NZAR 247 High Court of New Zealand New Zealand 10 Nov 2005 NZLII flag 26
Vinelight Nominees Ltd v Commissioner of Inland Revenue (2005) 22 NZTC 19,519 New Zealand circa 2005 CCH New Zealand flag 9
Rogerson v CIR (2005) 22 NZTC 19,260 New Zealand circa 2005 CCH New Zealand flag 4
Raynel v Commissioner of Inland Revenue [2004] NZHC 1298; (2004) 21 NZTC 18,583 High Court of New Zealand New Zealand 23 Apr 2004 NZLII flag 18
Director of Proceedings v I (2004) 17 PRNZ 390 New Zealand circa 2004 flag 3
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 flag 56
Russell v TRA (2001) 20 NZTC 17,418 New Zealand circa 2001 CCH New Zealand flag 6
AMP Life Ltd v Commissioner of Inland Revenue HC Wellington CP106/99 [2000] NZHC 1269; (2000) 19 NZTC 15,940 High Court of New Zealand New Zealand 26 Oct 2000 NZLII flag 7
Commissioner of Inland Revenue v Ti Toki Cabarets (1989) Ltd [2000] NZCA 188; [2001] 1 NZLR 147; (2000) 19 NZTC 15,874 Court of Appeal of New Zealand New Zealand 4 Sep 2000 NZLII flag 8
R v Secretary of State for the Home Department; Ex parte Salem [1999] UKHL 8; [1999] 1 AC 450; [1999] 2 All ER 42; [1999] 2 WLR 483 House of Lords United Kingdom 11 Feb 1999 BAILII flag 296
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 flag 11
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 flag 40
Gregory v Rangitikei District Council HC Palmerston North CP60/93 [1994] NZHC 1448; [1995] 2 NZLR 208; (1994) 6 TCLR 199; [1995] 5 NZBLC 103,624 High Court of New Zealand New Zealand 2 Dec 1994 NZLII flag 44
Shell New Zealand Ltd v Commissioner of Inland Revenue HC Wellington AP153/92 [1993] NZHC 1919; (1993) 18 TRNZ 327; (1993) 15 NZTC 10,322 High Court of New Zealand New Zealand 27 Oct 1993 NZLII flag 1
Tennant v Smith [1982] AC 150 United Kingdom circa 1982 LexisNexis / Westlaw flag 9
R v Secretary of State for Trade; ex parte Perestrello [1981] 1 QB 19 United Kingdom circa 1981 LexisNexis / Westlaw flag 7
Campbell v Commissioner of Inland Revenue [1968] NZLR 1 New Zealand circa 1968 LexisNexis flag 7
Elmiger v Commissioner of Inland Revenue [1966] NZLR 683 New Zealand circa 1966 LexisNexis flag 20
FCT v Blakely [1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 36
22 NZTC 19,231 (2005) 22 NZTC 19,231 New Zealand circa 1993 CCH New Zealand flag 4
20 NZTC 17,051 20 NZTC 17,051 New Zealand circa 1993 CCH New Zealand flag 15

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