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Trustpower Ltd v Commissioner of Inland Revenue   flag  3

[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047
High Court of New Zealand
New Zealand
12th November, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSC 91; [2017] 1 NZLR 155; (2016) 27 NZTC 22-061 Supreme Court of New Zealand New Zealand 27 Jul 2016 NZLII flag 7
Trustpower Ltd v Commissioner of Inland Revenue [2014] NZHC 3072 High Court of New Zealand New Zealand 4 Dec 2014 NZLII flag 24

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Capital/Revenue Distinction, Feasibility Expenditure and Trustpower Ltd v Commissioner of Inland Revenue" (2017) 23 Auckland University Law Review 364 Plunkett, Timothy New Zealand circa 2017 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
New Zealand Maori Council v Attorney-General [2013] NZSC 6; [2013] 3 NZLR 31 Supreme Court of New Zealand New Zealand 27 Feb 2013 NZLII flag 46
New Zealand Maori Council v Attorney-General [2012] NZHC 3338 High Court of New Zealand New Zealand 11 Dec 2012 NZLII flag 5
MacLaurin v Hexton Holdings Ltd [2008] NZCA 570; (2008) 10 NZCPR 1 Court of Appeal of New Zealand New Zealand 19 Dec 2008 NZLII flag 19
Marlborough District Council v Valuer-General HC Wellington CIV 2006-485-933 [2007] NZHC 2149; [2008] 1 NZLR 690; (2007) 8 NZCPR 892; [2008] NZRMA 165 High Court of New Zealand New Zealand 3 Sep 2007 NZLII flag 4
Fullers Bay of Islands Ltd v Commissioner of Inland Revenue [2005] NZCA 289; (2006) 22 NZTC 19,716 Court of Appeal of New Zealand New Zealand 28 Nov 2005 NZLII flag 5
Aoraki Water Trust v Meridian Energy Ltd [2004] NZHC 820; [2005] 2 NZLR 268; (2004) 11 ELRNZ 207; [2005] NZRMA 251 High Court of New Zealand New Zealand 30 Nov 2004 NZLII flag 30
Commissioner of Inland Revenue v Fullers Bay of Islands Ltd HC Auckland CIV 2004-404-1731 [2004] NZHC 1701; [2005] 2 NZLR 255; (2004) 21 NZTC 18,834 High Court of New Zealand New Zealand 26 Oct 2004 NZLII flag 2
Milburn New Zealand Ltd v CIR (2001) 20 NZTC 17,017 New Zealand circa 2001 CCH New Zealand flag 4
Birkdale Service Station Ltd v Commissioner of Inland Revenue [2000] NZCA 325; [2001] 1 NZLR 293; (2000) 19 NZTC 15,981 Court of Appeal of New Zealand New Zealand 14 Nov 2000 NZLII flag 17
Commissioner of Inland Revenue v Wattie [1999] 1 NZLR 529 New Zealand circa 1999 LexisNexis flag 13
Case T53 (1998) 18 NZTC 8,404 New Zealand circa 1998 CCH New Zealand flag 3
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91 [1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43 High Court of New Zealand New Zealand 9 Jul 1993 NZLII flag 4
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 flag 23
Commissioner of Taxation v Ampol Exploration Ltd (1986) 13 FCR 545; (1986) 69 ALR 289; (1986) 18 ATR 102 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 26
Tucker v Granada Motorway Services Ltd (1979) 53 Tax Cas 92 United Kingdom circa 1979 flag 11
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 flag 94
ECC Quarries Ltd v Watkis (Inspector of Taxes) [1977] 1 WLR 1386 United Kingdom circa 1977 LexisNexis / Westlaw flag 6
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 flag 81
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
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 flag 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 flag 398
Inland Revenue Commissioners v British Salmson Aero Engines Ltd [1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904 United Kingdom circa 1938 LexisNexis / Westlaw flag 32
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
Anglo-Persian Oil Co Ltd v Dale (Inspector of Taxes) [1931] Tax Cas 253 United Kingdom circa 1931 flag 1
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd [1928] 2 KB 405; (1928) 13 Tax Cas 772 United Kingdom circa 1928 LexisNexis / Westlaw flag 20
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
John Smith & Son v Moore [1921] 2 AC 16 United Kingdom circa 1921 LexisNexis / Westlaw flag 1
Ounsworth v Vickers Ltd [1915] 3 KB 267; 6 Tax Cas 671 United Kingdom circa 1915 LexisNexis / Westlaw flag 29
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64

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