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Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96   flag  1

[1998] NZHC 1211; (1998) 18 NZTC 13,826
High Court of New Zealand
New Zealand
29th June, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Auckland Harbour Board v Commissioner of Inland Revenue [1999] NZCA 225; (1999) 19 NZTC 15,433 Court of Appeal of New Zealand New Zealand 13 Oct 1999 NZLII flag 4

Legislation Cited

Legislation Name Provision
The Act (NSW)
Local Government Act 1974 (Tas)
Companies Act 1955 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Inland Revenue Commissioners; Ex parte Unilever Plc [1996] BTC 183 United Kingdom circa 1996 flag 6
Commissioner of Inland Revenue v Alcan New Zealand Ltd [1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715 Court of Appeal of New Zealand New Zealand 31 May 1994 NZLII flag 55
Brierley Investments Ltd v CIR (1993) 15 NZTC 10,212 New Zealand circa 1993 CCH New Zealand flag 7
Brierley Investments Ltd v Bouzaid [1993] NZCA 272; [1993] 3 NZLR 655; 18 TRNZ 1; 15 NZTC 10,212 Court of Appeal of New Zealand New Zealand circa 1993 NZLII flag 30
CIR v Thomas Borthwick & Sons (Australasia) Ltd (1992) 14 NZTC 9,101 New Zealand circa 1992 CCH New Zealand flag 6
Ltd v Commissioner of Inland Revenue (1992) 14 NZTC 9,125 New Zealand circa 1992 CCH New Zealand flag 1
[1992] BTC 324 [1992] BTC 324 United Kingdom circa 1992 flag 1
NZ Co-operative Dairy Co Ltd v Commissioner of Inland Revenue HC Auckland M1628/82 [1988] NZHC 376; (1988) 10 NZTC 5,215; (1988) 12 TRNZ 138 High Court of New Zealand New Zealand 28 Jul 1988 NZLII flag 1
Commissioner of Inland Revenue v Lys HC Palmerston North M258/86 [1988] NZHC 1089; (1988) 11 TRNZ 787; (1988) 10 NZTC 5,107 High Court of New Zealand New Zealand 1 Jun 1988 NZLII flag 1
New Zealand Fishing Industry Association Inc v Minister of Agriculture and Fisheries [1988] 1 NZLR 544 New Zealand circa 1988 LexisNexis flag 166
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 85
A v Commissioner of Inland Revenue HC Auckland A922/84 [1985] NZHC 468; 8 TRNZ 463; (1985) 7 NZTC 5,074 High Court of New Zealand New Zealand 28 Mar 1985 NZLII flag 2
(1985) 7 NZTC 1,035 (1985) 7 NZTC 1,035 New Zealand circa 1985 CCH New Zealand flag 1
R v Inland Revenue Commissioners, Ex parte Preston [1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208 House of Lords United Kingdom 25 Apr 1984 BAILII flag 456
Yew v Commissioner of Inland Revenue (1984) 6 NZTC 61,710 New Zealand circa 1984 CCH New Zealand flag 2
Lemmington Holdings Ltd & Brown v Commissioner of Inland Revenue HC Auckland A 1291/81 [1983] NZHC 77; [1984] 2 NZLR 214; (1983) 6 TRNZ 333; (1983) 6 NZTC 61,576 High Court of New Zealand New Zealand 9 Aug 1983 NZLII flag 21
Commissioner of Inland Revenue v Farmers' Trading Co Ltd CA151/80 [1982] NZCA 47; [1982] 1 NZLR 449; (1982) 5 TRNZ 504; (1982) 5 NZTC 61,200 Court of Appeal of New Zealand New Zealand 2 Jul 1982 NZLII flag 19
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
Commissioner of Inland Revenue v Lemmington Holdings Ltd (1982) 5 NZTC 61,268 New Zealand circa 1982 CCH New Zealand flag 8
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) [1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722 House of Lords United Kingdom 9 Apr 1981 BAILII flag 706
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 91
Commissioner of Inland Revenue v Banks [1978] 2 NZLR 472; (1978) 3 NZTC 61,236 New Zealand circa 1978 LexisNexis flag 38
CIR v The National Bank of New Zealand (1976) 2 NZTC 61,150 New Zealand circa 1976 CCH New Zealand flag 9
Europa Oil (NZ) v Commissioner of Inland Revenue [1976] 1 NZLR 546 New Zealand circa 1976 LexisNexis flag 27
CIR v LD Nathan & Co Ltd [1972] NZLR 209 New Zealand circa 1972 LexisNexis flag 10
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes) [1972] AC 544; (1971) 47 Tax Cas 495; [1971] 2 WLR 1313 United Kingdom circa 1971 LexisNexis / Westlaw flag 20
Lancaster v Commissioner of Inland Revenue [1969] NZLR 589 New Zealand circa 1969 LexisNexis flag 10
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Omihi Lime Co Ltd v CIR [1964] NZLR 731 New Zealand circa 1964 LexisNexis flag 3
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118
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
18 WLR 739 18 WLR 739 United Kingdom circa 1981 LexisNexis / Westlaw flag 1
12 NZTC 7,212 12 NZTC 7,212 New Zealand circa 1981 CCH New Zealand flag 1

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