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Trustpower Ltd v Commissioner of Inland Revenue   flag 

[2016] NZSCTrans 4
New Zealand
8th March, 2016

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Austin, Nichols & Co Inc v Stichting Lodestar [2007] NZSC 103; [2008] 2 NZLR 141; (2007) 18 PRNZ 768; (2007) 74 IPR 452; (2008) 8 NZBLC 102,172 Supreme Court of New Zealand New Zealand 11 Dec 2007 NZLII flag 1783
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
Opua Ferries Ltd v Fullers Bay of Island Ltd [2003] UKPC 19; [2003] 3 NZLR 740 Privy Council New Zealand 5 Mar 2003 BAILII flag 32
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
Esso Australia Resources Ltd v FCT (1999) 164 ALR 293 Australia circa 1999 LexisNexis AU flag 3
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
Case T53 (1998) 18 NZTC 8,404 New Zealand circa 1998 CCH New Zealand flag 3
Rangatira Ltd v Commissioner of Inland Revenue [1997] 1 NZLR 129; [1996] UKPC 54 New Zealand circa 1997 LexisNexis flag 31
Waste Management New Zealand Ltd v Commissioner of Inland Revenue (1995) 17 NZTC 12,147 New Zealand circa 1995 CCH New Zealand flag 2
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth) [1990] FCA 343; (1990) 21 ATR 819 Federal Court of Australia Australia - Commonwealth 6 Sep 1990 AustLII flag 5
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
Wacky Wheatley ’ s TV & Stereo Ltd v Minister of National Revenue [1987] 2 CTC 2311 Canada circa 1987 flag 2
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 (Inspector of Taxes) v Granada Motorway Services Ltd [1979] 1 WLR 683 United Kingdom circa 1979 LexisNexis / Westlaw flag 12
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
Thomas Borthwick & Sons (Australasia) Ltd v South Otago Freezing Co Ltd [1978] 1 NZLR 538 New Zealand circa 1978 LexisNexis flag 29
Commissioner of Inland Revenue v Banks [1978] 2 NZLR 472; (1978) 3 NZTC 61,236 New Zealand circa 1978 LexisNexis flag 38
ECC Quarries Ltd v Watkis (Inspector of Taxes) [1977] 1 WLR 1386 United Kingdom circa 1977 LexisNexis / Westlaw flag 6
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 Australia circa 1976 Legal Online / Westlaw flag 48
CIR v LD Nathan & Co Ltd [1972] NZLR 209 New Zealand circa 1972 LexisNexis flag 10
Bowater Power Co Ltd v National Revenue (1971) 71 DTC 5469 Canada circa 1971 flag 1
Commissioners of Inland Revenue v Carron Co (1968) 45 Tax Cas 18 United Kingdom circa 1968 flag 16
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
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
Foley Brothers Pty Ltd v FCT (1965) 13 ATD 562; (1965) 9 AITR 635 Australia circa 1965 flag 16
Vacuum Oil Co Pty Ltd v FCT [1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 5
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Commissioner of the Inland Revenue v Coia [1959] SC 89 United Kingdom - Scotland circa 1959 flag 2
Hinton v Madden [1959] 1 WLR 875 United Kingdom circa 1959 LexisNexis / Westlaw flag 6
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
Gartry v R 94 DTC 1947 Canada circa 1947 flag 3
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
Southern v Borax Consolidated Ltd (1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597 United Kingdom circa 1941 LexisNexis / Westlaw flag 22
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
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 85
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
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
Mitchell v B W Noble Ltd [1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Feb 1927 BAILII flag 31
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
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
Kauri Timber Co v Commissioner of Taxes [1913] UKLawRpAC 28; [1913] AC 771 United Kingdom 10 Jul 1913 CommonLII flag 22

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