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Case L23 v Commissioner of Inland Revenue   flag  1

[1989] NZTRA 58; (1989) 12 TRNZ 729; (1989) 11 NZTC 1,147
New Zealand Taxation Review Authority
New Zealand
23rd February, 1989

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v Henwood HC Wellington AP117/92 [1993] NZHC 1331; [1994] 2 NZLR 375; 18 TRNZ 306; 15 NZTC 10,327 High Court of New Zealand New Zealand 29 Sep 1993 NZLII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Marac Life Assurance Ltd v Commissioner of Inland Revenue [1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385 New Zealand circa 1986 LexisNexis flag 86
Davis v CIR (1983) 6 NZTC 61,655 New Zealand circa 1983 CCH New Zealand flag 1
Duff v Commissioner of Inland Revenue CA88/79 [1982] NZCA 16; [1982] 2 NZLR 710; (1982) 5 TRNZ 343; (1982) 5 NZTC 61,131 Court of Appeal of New Zealand New Zealand 24 Mar 1982 NZLII flag 12
Brown v Brown [1980] 1 NZLR 484 New Zealand circa 1980 LexisNexis flag 55
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 93
H & R Block Ltd v Sanott [1976] 1 NZLR 213 New Zealand circa 1976 LexisNexis flag 26
[1969] Nzlrca 137 [1969] NZLRCA 137 New Zealand circa 1969 flag 1
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
Dickenson v FCT [1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 49
Higgs v Olivier [1952] 1 Ch 311; 33 Tax Cas 136 Court of Chancery United Kingdom circa 1952 LexisNexis / Westlaw flag 16
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
Hallstroms Pty Ltd v FCT (1946) 72 CLR 624 Australia - Commonwealth circa 1946 Legal Online / Westlaw flag 2
Beak (Inspector of Taxes) v Robson [1943] 1 All ER 46 United Kingdom circa 1943 LexisNexis flag 2
Herbert Morris Ltd v Saxelby [1916] 1 AC 688; [1916-17] All ER 305 United Kingdom circa 1916 LexisNexis / Westlaw flag 374

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