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Commissioner of Inland Revenue v Banks   flag  38

[1978] 2 NZLR 472; (1978) 3 NZTC 61,236
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 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 flag 94
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
Williams v Commissioner of Inland Revenue HC Gisborne M47/85 [1988] NZHC 2419; (1988) 12 TRNZ 16; (1988) 10 NZTC 5,078 High Court of New Zealand New Zealand 25 May 1988 NZLII flag 3
Commissioner of Inland Revenue v Mathieson HC Hamilton M44/84 [1984] NZHC 634; (1984) 8 TRNZ 161 High Court of New Zealand New Zealand 23 Oct 1984 NZLII flag 3
XXX v Commissioner of Inland Revenue [2015] NZTRA 10; (2015) 27 NZTC 3-009 New Zealand Taxation Review Authority New Zealand 29 Jun 2015 NZLII flag 2
Commissioner of Inland Revenue v Haenga HC Wellington M88/84 [1984] NZHC 632; (1984) 8 TRNZ 225; (1984) 6 NZTC 61,844 High Court of New Zealand New Zealand 19 Nov 1984 NZLII flag 2
AAA Developments (Ormiston) Ltd v Commissioner of Inland Revenue [2015] NZHC 2318; (2015) 27 NZTC 22-026 High Court of New Zealand New Zealand 23 Sep 2015 NZLII flag 1
Disputant Land Developer v Commissioner of Inland Revenue [2014] NZTRA 17 New Zealand Taxation Review Authority New Zealand 9 Dec 2014 NZLII flag 1
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96 [1998] NZHC 1211; (1998) 18 NZTC 13,826 High Court of New Zealand New Zealand 29 Jun 1998 NZLII flag 1
Hunter v Commissioner of Inland Revenue HC Wellington AP174/88 [1989] NZHC 2198; (1989) 13 TRNZ 561; (1989) 11 NZTC 6,242 High Court of New Zealand New Zealand 31 Aug 1989 NZLII flag 1
Commissioner of Inland Revenue v Clark HC Wellington M79/84 [1987] NZHC 890; (1987) 11 TRNZ 303; (1988) 10 NZTC 5,022 High Court of New Zealand New Zealand 21 Dec 1987 NZLII flag 1
Commissioner of Inland Revenue v Eales HC Hamilton M648/86 [1987] NZHC 1161; (1987) 11 TRNZ 125; (1987) 9 NZTC 6,203 High Court of New Zealand New Zealand 22 Sep 1987 NZLII flag 1
NRS Media Holdings Ltd v Commissioner of Inland Revenue [2018] NZCA 472; [2019] 2 NZLR 19 Court of Appeal of New Zealand New Zealand 1 Nov 2018 NZLII flag
An appeal against a decision of a Benefits Review Committee [2018] NZSSAA 42 Social Security Appeal Authority of New Zealand New Zealand 3 Sep 2018 NZLII flag
Disputant O v Commissioner of Inland Revenue [2017] NZTRA 4 New Zealand Taxation Review Authority New Zealand 26 Jul 2017 NZLII flag
Honk Land Trustees Ltd v Commissioner of Inland Revenue [2017] NZCA 54 Court of Appeal of New Zealand New Zealand 10 Mar 2017 NZLII flag
Disputant J v Commissioner of Inland Revenue [2016] NZTRA 13 New Zealand Taxation Review Authority New Zealand 14 Oct 2016 NZLII flag
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
Basf New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M774/86 [1996] NZHC 2271; (1996) 17 NZTC 12,549 High Court of New Zealand New Zealand 14 May 1996 NZLII flag
Colonial Mutual Life Assurance Society Ltd (Life Branch) v Commissioner of Inland Revenue HC Wellington AP214/91 [1994] NZHC 1053; (1994) 16 NZTC 11,341; (1994) 19 TRNZ 74 High Court of New Zealand New Zealand 21 Sep 1994 NZLII flag
C v B Ltd HC Auckland HC Auckland M72/93 [1993] NZHC 1270 High Court of New Zealand New Zealand 3 Dec 1993 NZLII flag
Commissioner of Inland Revenue v Atlantic and Pacific Travel International Ltd CA46/91 [1992] NZCA 247 Court of Appeal of New Zealand New Zealand 4 Dec 1992 NZLII flag
Case M13 v Commissioner of Inland Revenue [1989] NZTRA 80; (1990) 14 TRNZ 78; (1990) 12 NZTC 2,092 New Zealand Taxation Review Authority New Zealand 14 Dec 1989 NZLII flag
Case L71 v Commissioner of Inland Revenue [1989] NZTRA 90; (1989) 13 TRNZ 366; (1989) 11 NZTC 1,413 New Zealand Taxation Review Authority New Zealand 8 Jun 1989 NZLII flag
Case K58 v Commissioner of Inland Revenue [1988] NZTRA 73 New Zealand Taxation Review Authority New Zealand 3 Aug 1988 NZLII flag
Case K19 v Commissioner of Inland Revenue [1988] NZTRA 4 New Zealand Taxation Review Authority New Zealand 16 Feb 1988 NZLII flag
Case K1 v Commissioner of Inland Revenue [1987] NZTRA 42 New Zealand Taxation Review Authority New Zealand 24 Nov 1987 NZLII flag
Case J90 v Commissioner of Inland Revenue [1987] NZTRA 29; (1987) 11 TRNZ 222; (1987) 9 NZTC 1,507 New Zealand Taxation Review Authority New Zealand 3 Nov 1987 NZLII flag
Case J77 v Commissioner of Inland Revenue [1987] NZTRA 39; (1987) 11 TRNZ 180; (1987) 9 NZTC 1,453 New Zealand Taxation Review Authority New Zealand 15 Oct 1987 NZLII flag
B357-360/1985 and Commissioner of Taxation [1987] AATA 86; 18 ATR 3319 Administrative Appeals Tribunal Australia 11 Mar 1987 AustLII flag
Case J33 v Commissioner of Inland Revenue [1987] NZTRA 65; (1987) 10 TRNZ 503; (1987) 9 NZTC 1,190 New Zealand Taxation Review Authority New Zealand 30 Jan 1987 NZLII flag
Case J10 v Commissioner of Inland Revenue [1986] NZTRA 5; (1986) 10 TRNZ 430; (1987) 9 NZTC 1,055 New Zealand Taxation Review Authority New Zealand 28 Nov 1986 NZLII flag
Case J3 v Commissioner of Inland Revenue [1986] NZTRA 15; (1986) 10 TRNZ 372; (1987) 9 NZTC 1,008 New Zealand Taxation Review Authority New Zealand 10 Nov 1986 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Deductibility of holding costs for privately used land taxable on sale" [2020] NZPubIntLawJl 5 Yan, Jillin New Zealand circa 2020 NZLII flag
"Collecting Taxes" [2002] VUWLawRw 32 Harley, Geoff New Zealand circa 2002 NZLII flag
"Asymmetrical Treatment of Income and Expense in New Zealand Tax Law" [1988] VUWLawRw 9 Dugan, R New Zealand circa 1988 NZLII flag
"Deduction of Revenue Expenses" [1986] VUWLawRw 3 Bassett, J G New Zealand circa 1986 NZLII flag

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