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Commissioner of Inland Revenue v Smith   flag 

[1999] NZCA 293; [2000] 2 NZLR 147; (2000) 19 NZTC 15,541
Court of Appeal of New Zealand
New Zealand
8th December, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McIntosh v Fisk [2017] NZSC 78; [2017] 1 NZLR 863 Supreme Court of New Zealand New Zealand 26 May 2017 NZLII flag
Jennings Roadfreight Ltd (in liquidation) v Commissioner of Inland Revenue [2014] NZSC 160; [2015] 1 NZLR 573; (2014) 26 NZTC 21-108; (2014) 11 NZCLC 98-025 Supreme Court of New Zealand New Zealand 7 Nov 2014 NZLII flag
Jennings Roadfreight Ltd (in liquidation) v Commissioner of Inland Revenue [2014] NZSCTrans 11 New Zealand 10 Jun 2014 NZLII flag
Harlock v Commissioner of Inland Revenue [2013] NZHC 3389 High Court of New Zealand New Zealand 17 Dec 2013 NZLII flag
Jennings Roadfreight Ltd (in liq) v Commissioner of Inland Revenue [2012] NZHC 1441; (2012) 25 NZTC 20-135; (2012) 11 NZCLC 98-007 High Court of New Zealand New Zealand 22 Jun 2012 NZLII flag

Legislation Cited

Legislation Name Provision
Companies Act 1955 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v J F McCormick Ltd [1964] NZLR 56 New Zealand circa 1964 LexisNexis flag
Re Hallett ’ s Estate (1880) 13 Ch D696 Court of Chancery United Kingdom circa 1880 LexisNexis / Westlaw flag

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