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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
Punjas Ltd v Commissioner of Inland Revenue [2006] FJLawRp 46 [2006] FLR 362 Australia 10 Nov 2006 PacLII flag 1
Tonitara v Taripo [2004] CKHC 14 High Court of the Cook Islands Cook Islands 25 Aug 2004 PacLII flag
Fiji Revenue and Customs Authority [2012] FJHC 1006 High Court of Fiji Fiji 5 Apr 2012 PacLII flag
Punjas Ltd v Commissioner of Inland Revenue [2006] FJCA 66 Court of Appeal of Fiji Fiji 10 Nov 2006 PacLII flag 9
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
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
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
"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
"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

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