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"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The"   flag  1

(2001) 9 Waikato Law Review 91
Manyam, Joel
Waikato Law Review
New Zealand

Cases Referring to this Journal Article

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fisk v Turvey [2023] NZHC 308 High Court of New Zealand New Zealand 27 Feb 2023 NZLII flag 1

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Waikato Law Review: The First Ten Years" (2002) 10 Waikato Law Review 39 Gibbons, Thomas New Zealand circa 2002 NZLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s1.4, s11.1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hyslop v Commissioner of Inland Revenue [2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031 Court of Appeal of New Zealand New Zealand 1 Mar 2001 NZLII flag 7
Commissioner of Inland Revenue v Dandelion Investments Ltd (2001) 20 NZTC 17,293 New Zealand circa 2001 CCH New Zealand flag 8
Highfield v C of IR (2000) 19 NZTC 15,609 New Zealand circa 2000 CCH New Zealand flag 1
Re Hunter ex parte Commissioner of Inland Revenue (2000) 19 NZTC 15,722 New Zealand circa 2000 CCH New Zealand flag 20
Peters v Davison HC Auckland CP432/97 [1999] NZHC 1921; [1999] 3 NZLR 744; (1999) 19 NZTC 15,391 High Court of New Zealand New Zealand 20 Aug 1999 NZLII flag 8
(1999) 19 NZTC 15,050 (1999) 19 NZTC 15,050 New Zealand circa 1999 CCH New Zealand flag 1
Commissioner of Inland Revenue v ANZ Banking Group (NZ) Ltd HC Wellington CP326/97 [1998] NZHC 1332; (1998) 18 NZTC 13,643 High Court of New Zealand New Zealand 4 Mar 1998 NZLII flag 3
[1996] 2 NZLR 278 [1996] 2 NZLR 278 New Zealand circa 1996 LexisNexis flag 23
Union Steamship Co of New Zealand Ltd v C of IR (1996) 17 NZTC 12,630 New Zealand circa 1996 CCH New Zealand flag 1
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93 [1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645 Court of Appeal of New Zealand New Zealand 11 May 1994 NZLII flag 58
(1993) 15 NZTC 10,212 (1993) 15 NZTC 10,212 New Zealand circa 1993 CCH New Zealand flag 7
(1993) 15 NZTC 10,187 (1993) 15 NZTC 10,187 New Zealand circa 1993 CCH New Zealand flag 10
Knight v Commissioner of Inland Revenue [1991] 2 NZLR 30 New Zealand circa 1991 LexisNexis flag 23
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case) [1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561 United Kingdom circa 1989 LexisNexis flag 281
(1982) 139 DLR (3d) 769 (1982) 139 DLR (3d) 769 Canada circa 1982 flag 1
Murphy v New Zealand Newspapers Ltd (1982) 5 TRNZ 876 New Zealand circa 1982 flag 1
Lowe v Commissioner of Inland Revenue [1981] 1 NZLR 326 New Zealand circa 1981 LexisNexis flag 42
Reckitt and Colman (New Zealand) Ltd v Taxation Board of Review [1966] NZLR 1032 New Zealand circa 1966 LexisNexis flag 32
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 178
Deputy Commissioner of Taxation v Hankin [1959] HCA 2; (1959) 100 CLR 566; [1959] ALR 258; 11 ATD 503; 32 ALJR 365 High Court of Australia Australia - Commonwealth 26 Feb 1959 AustLII flag 24
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 218
Hirschhorn v Evans [1938] 3 All ER 491 United Kingdom circa 1938 LexisNexis flag 1
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Lower Mainland Dairy Products Sales Adjustment Committee v Crystal Dairy Ltd [1933] AC 168; [1932] All ER Rep Ext 1005 United Kingdom circa 1932 LexisNexis / Westlaw flag 38
Joachimson v Swiss Bank Corporation [1921] 3 KB 110; [1921] All ER 92; 125 LT 338; 90 LJKB 973 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Beasley v Roney [1891] UKLawRpKQB 26; (1891) 1 QB 509; 60 LJQB 408; 65 LT 153 United Kingdom 6 Feb 1891 CommonLII flag 8
R v Norfolk County Council (1891) 60 LJQB 379; 65 LT 222 United Kingdom circa 1891 flag 49
Foley v Hill (1848) 11 HLCas 28; 9 ER 1002 House of Lords United Kingdom circa 1848 CommonLII flag 5
Moore v Mitchel 30 F 2 circa 1989 4

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