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AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92   flag  1

[1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171
High Court of New Zealand
New Zealand
8th June, 1993

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
National Insurance Co of New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M780/95 [1997] NZHC 1957; (1997) 18 NZTC 13,489 High Court of New Zealand New Zealand 26 Nov 1997 NZLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 344
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 283
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 77
Federal Wharf Co Ltd v Deputy FCT [1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70 High Court of Australia Australia - Commonwealth 22 Sep 1930 AustLII flag 34
National Insurance Co of New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M780/95 [1997] NZHC 1957; (1997) 18 NZTC 13,489 High Court of New Zealand New Zealand 26 Nov 1997 NZLII flag 1
State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88 [1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035 High Court of New Zealand New Zealand 2 Mar 1990 NZLII flag 3
Income Tax Commissioner v Singh [1942] 1 All ER 362 United Kingdom circa 1942 LexisNexis flag 7
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 195
Employers Mutual Indemnity Association Ltd v FTC (1991) 22 ATR 583 Australia circa 1991 Legal Online / Westlaw flag 1
Rowlatt Jin National Provident Institution v Brown [1921] AC 222 United Kingdom circa 1921 LexisNexis / Westlaw flag 3
Mutual Acceptance Ltd v Commissioner of Taxation (1984) 81 FLR 209; (1984) 15 ATR 1238 Australia circa 1984 Legal Online / Westlaw flag 5
Willingale v International Commercial Bank Ltd [1978] AC 834 United Kingdom circa 1978 LexisNexis / Westlaw flag 21
CIR v Auckland Savings Bank [1971] NZLR 569 New Zealand circa 1971 LexisNexis flag 8
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 38
Lomax v Peter Dixon & Son Ltd [1943] Tax Cas 353 United Kingdom circa 1943 flag 1

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