LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Commissioner of Inland Revenue v Lemmington Holdings Ltd    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fiji Revenue and Customs Service v Treasure Island Ltd (In Liquidation)	[2022] FJSC 14	Supreme Court of Fiji	Fiji	29 Apr 2022	PacLII
Reddy's Enterprises Ltd v Chief Executive Officer, Fiji Revenue and Customs Authority	[2018] FJCA 144	Court of Appeal of Fiji	Fiji	5 Oct 2018	PacLII
Liquidator of the Forgione Family Group Pty Ltd v Forgione	[2018] FCCA 2578	Federal Circuit Court of Australia	Australia	17 Sep 2018	AustLII
Hacon v Commissioner of Taxation	[2017] FCA 659	Federal Court of Australia	Australia - Commonwealth	19 Jun 2017	AustLII
Safe Water Alternative New Zealand Incorporated v Hamilton City Council	[2014] NZHC 1463	High Court of New Zealand	New Zealand	26 Jun 2014	NZLII
Fiji Revenue and Customs Authority	[2012] FJHC 1006	High Court of Fiji	Fiji	5 Apr 2012	PacLII
Moffatt v New Zealand Transport Agency HC Auckland CIV-2010-409-002397	[2011] NZHC 728; [2011] NZAR 526	High Court of New Zealand	New Zealand	24 Jun 2011	NZLII
Westpac Banking Corporation v The Commissioner of Inland Revenue	[2009] NZCA 24; [2009] 2 NZLR 99; (2009) 24 NZTC 23,340	Court of Appeal of New Zealand	New Zealand	20 Feb 2009	NZLII
Punjas Ltd v Commissioner of Inland Revenue	[2006] Fiji LR 46		Fiji	10 Nov 2006
Punjas Ltd v Commissioner of Inland Revenue	[2006] FJCA 66	Court of Appeal of Fiji	Fiji	10 Nov 2006	PacLII
Henderson v Director of Land Transport New Zealand	[2005] NZCA 367; [2006] NZAR 629	Court of Appeal of New Zealand	New Zealand	19 Sep 2005	NZLII
Duncan v Dunedin City Council HC Dunedin CIV 2003 412 667	[2004] NZHC 1581	High Court of New Zealand	New Zealand	25 May 2004	NZLII
O'Neil v Commissioner of Inland Revenue	[2001] UKPC 17; [2001] 1 WLR 1212	Privy Council	United Kingdom	10 Apr 2001	BAILII
Fairbrother v Commissioner of Inland Revenue HC Christchurch AP18/99	[1999] NZHC 1366; [2000] 2 NZLR 211; (2000) 19 NZTC 15,548	High Court of New Zealand	New Zealand	14 Dec 1999	NZLII
McLennan v Attorney-General HC Auckland M267/98	[1999] NZHC 1763	High Court of New Zealand	New Zealand	1 Dec 1999	NZLII
New Zealand Wool Board v Commissioner of Inland Revenue HC Wellington CP16/96	[1999] NZHC 1845; (1999) 19 NZTC 15,082	High Court of New Zealand	New Zealand	9 Mar 1999	NZLII
Appellant CAA22/97 v Chief Executive of the New Zealand Customs Service	[1998] NZCAA 10	New Zealand Customs Appeal Authority	New Zealand	9 Apr 1998	NZLII
BNZ Finance Ltd v Holland CA269/96	[1997] NZCA 305	Court of Appeal of New Zealand	New Zealand	10 Apr 1997	NZLII
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII
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
BNZ Finance v Holland (No 2) HC Wellington CP41/96	[1996] NZHC 2314; (1996) 17 NZTC 12,703	High Court of New Zealand	New Zealand	24 Oct 1996	NZLII
Miller v Commissioner of Inland Revenue CA158/93	[1995] NZCA 340; [1995] 3 NZLR 664; (1995) 20 TRNZ 97; (1995) 17 NZTC 12,341	Court of Appeal of New Zealand	New Zealand	15 Sep 1995	NZLII
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue HC Auckland M1542/94	[1995] NZHC 915; [1995] 3 NZLR 475; (1995) 19 TRNZ 909; (1995) 17 NZTC 12,253	High Court of New Zealand	New Zealand	11 Jul 1995	NZLII
Wilson v Commissioner of Inland Revenue HC Wellington CP83/94	[1994] NZHC 1544; (1994) 19 TRNZ 467; (1995) 17 NZTC 12,047	High Court of New Zealand	New Zealand	22 Dec 1994	NZLII
Whangarei Deep Sea Anglers Club Inc v Marshall HC Auckland M1559/94	[1994] NZHC 1588; [1995] 1 NZLR 586	High Court of New Zealand	New Zealand	20 Dec 1994	NZLII
Teviotdale v Taxation Review Authority HC Rotorua M134/92	[1994] NZHC 2538; (1994) 19 TRNZ 161; (1994) 16 NZTC 11,373	High Court of New Zealand	New Zealand	10 Aug 1994	NZLII
Commissioner of Inland Revenue v Frame & Malloch Ltd HC Wellington M645/93	[1994] NZHC 1063; (1994) 18 TRNZ 907; [1994] NZTC 11,336	High Court of New Zealand	New Zealand	13 Jul 1994	NZLII
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
Murray Darnill Ltd v Taxation Review Authority HC Invercargill CP77/91	[1994] NZHC 2122; (1994) 18 TRNZ 701; (1994) 16 NZTC 11,126	High Court of New Zealand	New Zealand	17 Mar 1994	NZLII
Auckland Regional Authority v Commissioner of Inland Revenue HC Auckland M1072/91	[1994] NZHC 1173; (1994) 16 NZTC 11,080; (1994) 18 TRNZ 559	High Court of New Zealand	New Zealand	8 Mar 1994	NZLII
CTC Resources NL v Commissioner of Taxation	[1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403	Federal Court of Australia	Australia - Commonwealth	3 Mar 1994	AustLII
Canterbury Frozen Meant Co Ltd v Comissioner of Inland Revenue HC Wellington CP678/92	[1993] NZHC 1230; 18 TRNZ 163; (1993) 15 NZTC 10,275	High Court of New Zealand	New Zealand	7 Sep 1993	NZLII
Brough v Comissioner of Police HC Hamilton M33/93	[1993] NZHC 1203; 15 NZTC 10,212	High Court of New Zealand	New Zealand	12 Jul 1993	NZLII
Re Taxation Appeals	[1993] AATA 208; 26 ATR 1150	Administrative Appeals Tribunal	Australia	7 Jul 1993	AustLII
Hamilton City Council v Waikato Electricity Authority HC Hamilton CP21/93	[1993] NZHC 1597	High Court of New Zealand	New Zealand	7 Jul 1993	NZLII
E R Squibb & Sons (NZ) Ltd v Commissioner of Inland Revenue HC Auckland M2076/90	[1991] NZHC 1957; [1991] 3 NZLR 635	High Court of New Zealand	New Zealand	23 Apr 1991	NZLII
Re Agc (Investments) Ltd v Commissioner of Taxation	[1991] FCA 44	Federal Court of Australia	Australia - Commonwealth	22 Feb 1991	AustLII
Re David Jones Finance and Investments Pty Ltd and Adsteam Finance and Investments Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 302	Federal Court of Australia	Australia - Commonwealth	17 Aug 1990	AustLII
Challenge Realty Ltd v WE Simes and Co Ltd CA1/90	[1990] NZCA 378	Court of Appeal of New Zealand	New Zealand	19 Jul 1990	NZLII
Challenge Realty Ltd v Commissioner of Inland Revenue	[1990] NZCA 110; (1990) 14 TRNZ 723; (1990) 3 NZELC 97,917; [1990] 3 NZLR 42	Court of Appeal of New Zealand	New Zealand	19 Jul 1990	NZLII
Narain v Attorney-General HC Wellington CP115/90	[1990] NZHC 3316	High Court of New Zealand	New Zealand	23 May 1990	NZLII
Case L90 v Commissioner of Inland Revenue	[1989] NZTRA 83; (1989) 13 TRNZ 638; (1989) 11 NZTC 1,512	New Zealand Taxation Review Authority	New Zealand	30 Aug 1989	NZLII
Richardson v Commissioner of Inland Revenue HC Auckland M1159/84	[1986] NZHC 1593; (1986) 9 TRNZ 361; (1986) 8 NZTC 5,109	High Court of New Zealand	New Zealand	6 Mar 1986	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Is Tax Administration "ectopic"? Assessment, Interpretation, Adjudication and Application: the Roles of the Commissioner of Inland Revenue"	[2021] VUWLawRw 35	Griffiths, Shelley	New Zealand	circa 2021	NZLII
"Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime"	[2021] VUWLawRw 41	Sawyer, Adrian	New Zealand	circa 2021	NZLII