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Brierley Investments Ltd v Bouzaid   flag  32

[1993] NZCA 272; [1993] 3 NZLR 655; 18 TRNZ 1; 15 NZTC 10,212
Court of Appeal of New Zealand
New Zealand

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hoeberechts v Commissioner of Inland Revenue [2023] NZHC 1; (2023) 31 NZTC 26-000 High Court of New Zealand New Zealand 5 Jan 2023 NZLII flag 3
Hoeberechts v Commissioner of Inland Revenue [2022] NZHC 2200; (2022) 30 NZTC 25-021 High Court of New Zealand New Zealand 31 Aug 2022 NZLII flag 9
Turner v Barrett [2021] NZEnvC 43 Environment Court of New Zealand New Zealand 12 Apr 2021 NZLII flag
Wislang v Attorney-General [2020] NZHC 2588 High Court of New Zealand New Zealand 1 Oct 2020 NZLII flag 5
Singla v Immigration Advisors Authority [2018] NZIACDT 15 New Zealand 8 Jun 2018 NZLII flag
Commissioner of Inland Revenue v Cullen [2017] NZCA 448 Court of Appeal of New Zealand New Zealand 12 Oct 2017 NZLII flag
Chatfield & Co Ltd v Commissioner of Inland Revenue [2016] NZHC 2289; (2016) 27 NZTC 22-072 High Court of New Zealand New Zealand 27 Sep 2016 NZLII flag 5
Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd [2016] NZCA 276; [2016] 3 NZLR 303; (2016) 27 NZTC 22-056 Court of Appeal of New Zealand New Zealand 21 Jun 2016 NZLII flag 17
Michael Hill Finance (NZ) Ltd v Commissioner of Inland Revenue [2015] NZHC 3144; [2016] 2 NZLR 665; (2015) 27 NZTC 22-036 High Court of New Zealand New Zealand 10 Dec 2015 NZLII flag 2
Fiji Revenue and Customs Authority [2012] FJHC 1006 High Court of Fiji Fiji 5 Apr 2012 PacLII flag
GXL Royalties Ltd v Minister of Energy [2010] NZCA 185; [2010] NZAR 518 Court of Appeal of New Zealand New Zealand 19 May 2010 NZLII flag 25
Accent Management Ltd v Commissioner of Inland Revenue [2010] NZHC 305; (2010) 24 NZTC 24,126 High Court of New Zealand New Zealand 12 Mar 2010 NZLII flag 14
FB Duvall Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-1193 [2010] NZHC 281; (2010) 24 NZTC 24,053 High Court of New Zealand New Zealand 25 Feb 2010 NZLII flag 5
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 flag 33
Commissioner of Inland Revenue v BNZ Investments Ltd [2008] NZCA 141; (2008) 23 NZTC 21,992 Court of Appeal of New Zealand New Zealand 3 Jun 2008 NZLII flag 5
Punjas Ltd v Commissioner of Inland Revenue [2006] FJLawRp 46 [2006] FLR 362 Australia 10 Nov 2006 PacLII flag 1
Punjas Ltd v Commissioner of Inland Revenue [2006] FJCA 66 Court of Appeal of Fiji Fiji 10 Nov 2006 PacLII flag 9
Tonitara v Taripo [2004] CKHC 14 High Court of the Cook Islands Cook Islands 25 Aug 2004 PacLII flag
Lawton v Commissioner of Inland Revenue [2002] NZCA 337; [2003] 2 NZLR 48; (2003) 21 NZTC 18,042 Court of Appeal of New Zealand New Zealand 19 Dec 2002 NZLII flag 7
Dandelion Investments Ltd v Commissioner of Inland Revenue [2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010 Court of Appeal of New Zealand New Zealand 5 Dec 2002 NZLII flag 36
Commissioner of Inland Revenue v New Zealand Wool Board [1999] NZCA 253 Court of Appeal of New Zealand New Zealand 2 Nov 1999 NZLII flag
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 flag 3
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
Steelfort Engineering Co Ltd v Attorney-General HC Palmerston North CP11/95 [1998] NZHC 2333 High Court of New Zealand New Zealand 25 May 1998 NZLII flag
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 flag 22
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 flag 11
Sigma Agencies Ltd v Collector of Customs (Northland Region) HC Auckland HC80/95 [1996] NZHC 1951; [1997] 1 NZLR 4671996 High Court of New Zealand New Zealand 19 Sep 1996 NZLII flag
Commissioner of Inland Revenue v Wilson [1996] NZCA 406; (1996) 17 NZTC 12,512 Court of Appeal of New Zealand New Zealand 22 Mar 1996 NZLII flag 19
Fairnington Investments Ltd v New Zealand Kiwifruit Marketing Board HC Auckland CP360/94 [1994] NZHC 1402; (1994) 6 TCLR 254 High Court of New Zealand New Zealand 2 Dec 1994 NZLII flag
Port Chalmers Waterfront Workers' Union v Commissioner of Inland Revenue HC Wellington AP59/90 [1994] NZHC 2354; (1994) 19 TRNZ 259; (1995) 17 NZTC 12,059 High Court of New Zealand New Zealand 23 Nov 1994 NZLII flag 1
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 flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"“ Australian Exceptionalism ” in Judicial Review" (2008) 36 Federal Law Review 1 Michael Taggart Australia circa 2008 AustLII flag 33
"Legal Consequences of Promises and Undertakings Made by Public Bodies, The" (2002) 8 Canterbury Law Review 237 Campbell, Mark New Zealand circa 2002 NZLII flag 1
"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The" (2001) 9 Waikato Law Review 91 Manyam, Joel New Zealand circa 2001 NZLII flag 1
"Taxpayers' Rights in New Zealand" [1997] RevenueLawJl 9 Alston, Andrew Australia circa 1997 AustLII flag
"Directions for Tax Administration: Two Recent Reports" (1994) 22 (3) Federal Law Review 461 Richardson, The Right Hon Sir Ivor Australia circa 1994 AustLII flag

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