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Commissioner of Inland Revenue v BNZ Investments Ltd     43

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
[2007] HKCFI 144 (13 February 2007)	[2007] HKCFI 144	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII
Hongkong International Terminals Ltd v Commissioner of Inland Revenue	[2007] HKCFI 126	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII
Hit Finance Ltd v Commissioner of Inland Revenue	[2007] HKCFI 125	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII		4
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2006] HKCA 498; [2007] 2 HKC 455; [2007] 2 HKLRD 380	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII		1
[2006] HKCA 511 (22 December 2006)	[2006] HKCA 511	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII
Jindal v Liquidation Management Ltd	[2023] NZHC 183	High Court of New Zealand	New Zealand	13 Feb 2023	NZLII		2
Lodge Real Estate Ltd v Commerce Commission	[2020] NZSC 25; [2020] 1 NZLR 238	Supreme Court of New Zealand	New Zealand	2 Apr 2020	NZLII		8
Disputant O v Commissioner of Inland Revenue	[2015] NZTRA 20	New Zealand Taxation Review Authority	New Zealand	27 Nov 2015	NZLII
HC Services Ltd v Commissioner of Inland Revenue	[2014] NZHC 1169	High Court of New Zealand	New Zealand	29 May 2014	NZLII
Disputant v v Commissioner of Inland Revenue	[2013] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	6 Nov 2013	NZLII
Disputant v v Commissioner of Inland Revenue	[2012] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	11 Sep 2012	NZLII		1
Russell v Commissioner of Inland Revenue	[2012] NZCA 128; (2012) 25 NZTC 20-120	Court of Appeal of New Zealand	New Zealand	3 Apr 2012	NZLII		15
Yandina Investments Ltd v Commissioner of Inland Revenue HC Auckland CIV-2006-485-1228	[2010] NZHC 2316; (2011) 25 NZTC 20-019	High Court of New Zealand	New Zealand	20 Dec 2010	NZLII		2
White v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1188	[2010] NZHC 1826; (2010) 24 NZTC 24,600	High Court of New Zealand	New Zealand	12 Oct 2010	NZLII
Russell v Commissioner of Inland Revenue	[2010] NZHC 1707; (2010) 24 NZTC 24,463	High Court of New Zealand	New Zealand	3 Sep 2010	NZLII		15
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
Commissioner of Inland Revenue v BNZ Investments Ltd	[2009] NZCA 47; (2009) 19 PRNZ 553; (2009) 24 NZTC 23,387	Court of Appeal of New Zealand	New Zealand	4 Mar 2009	NZLII		28
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		156
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue HC Auckland CIV2003-404-4554	[2004] NZHC 1731; [2004] 3 NZLR 274; (2004) 21 NZTC 18,618	High Court of New Zealand	New Zealand	3 Jun 2004	NZLII		11
W47 v Commissioner of Inland Revenue	[2004] NZTRA 16; (2004) 21 NZTC 11,442	New Zealand Taxation Review Authority	New Zealand	7 Apr 2004	NZLII
Commerce Commission v Ophthalmological Society of New Zealand HC Wellington CIV-1997-485-34	[2004] NZHC 1224	High Court of New Zealand	New Zealand	1 Mar 2004	NZLII
B v Commissioner of Inland Revenue HC Auckland CIV-2003-404-2962	[2003] NZHC 1091; [2004] 2 NZLR 86; (2004) 21 NZTC 18,404	High Court of New Zealand	New Zealand	18 Nov 2003	NZLII		3
Bage Investments Ltd v Commissioner of Inland Revenue	[2003] NZHC 1093; (2003) 21 NZTC 18,294	High Court of New Zealand	New Zealand	19 Aug 2003	NZLII
Peterson v Commissioner of Inland Revenue	[2003] NZCA 23; (2003) 21 NZTC 18,069	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII
Commissioner of Inland Revenue v Peterson	[2003] NZCA 27; [2003] 2 NZLR 77; (2003) 21 NZTC 18,060	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII		5
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		36
Commissioner of Inland Revenue v Erris Promotions	[2002] NZCA 265; [2003] 1 NZLR 506; (2002) 20 NZTC 17,977	Court of Appeal of New Zealand	New Zealand	7 Nov 2002	NZLII		9
Cook Islands National Line Agency Ltd v Cook Islands Shipping Corporation Ltd	[2003] CKCA 9	Court of Appeal of the Cook Islands	Cook Islands	16 Dec 2003	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"Trending Towards Convergence"	[2020] JlATaxTA 4	Tretola, John Gaetano	Australia	circa 2020	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165"	(2010) 8 E-Journal of Tax Research 64	Keating, Mark	Australia	circa 2010	AustLII
"The Rhetoric of Taxation Interpretation and The Definition Of 'Taxpayer' for the Purposes of Part IVA"	[2005] RevenueLawJl 2	Dabner, Justin	Australia	circa 2005	AustLII
"	[2005] RevenueLawJl 10	Dabner, Justin	Australia	circa 2005	AustLII
"Unresolved Issues in Price Fixing: Market Division, the Meaning of Control and Characterisation"	(2006) 12 Canterbury Law Review 197	Scott, Paul	New Zealand	circa 2006	NZLII
"Binding Rulings in New Zealand - An Assessment of the First Ten Years"	(2006) 12 Canterbury Law Review 273	Sawyer, Adrian	New Zealand	circa 2006	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
HC Services Ltd v Commissioner of Inland Revenue	[2014] NZHC 1169	High Court of New Zealand	New Zealand	29 May 2014	NZLII
Disputant v v Commissioner of Inland Revenue	[2013] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	6 Nov 2013	NZLII
Disputant v v Commissioner of Inland Revenue	[2012] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	11 Sep 2012	NZLII		1
Russell v Commissioner of Inland Revenue	[2012] NZCA 128; (2012) 25 NZTC 20-120	Court of Appeal of New Zealand	New Zealand	3 Apr 2012	NZLII		15
Yandina Investments Ltd v Commissioner of Inland Revenue HC Auckland CIV-2006-485-1228	[2010] NZHC 2316; (2011) 25 NZTC 20-019	High Court of New Zealand	New Zealand	20 Dec 2010	NZLII		2
White v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1188	[2010] NZHC 1826; (2010) 24 NZTC 24,600	High Court of New Zealand	New Zealand	12 Oct 2010	NZLII
Russell v Commissioner of Inland Revenue	[2010] NZHC 1707; (2010) 24 NZTC 24,463	High Court of New Zealand	New Zealand	3 Sep 2010	NZLII		15
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
Commissioner of Inland Revenue v BNZ Investments Ltd	[2009] NZCA 47; (2009) 19 PRNZ 553; (2009) 24 NZTC 23,387	Court of Appeal of New Zealand	New Zealand	4 Mar 2009	NZLII		28
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		156
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
"Unresolved Issues in Price Fixing: Market Division, the Meaning of Control and Characterisation"	(2006) 12 Canterbury Law Review 197	Scott, Paul	New Zealand	circa 2006	NZLII
"Binding Rulings in New Zealand - An Assessment of the First Ten Years"	(2006) 12 Canterbury Law Review 273	Sawyer, Adrian	New Zealand	circa 2006	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue HC Auckland CIV2003-404-4554	[2004] NZHC 1731; [2004] 3 NZLR 274; (2004) 21 NZTC 18,618	High Court of New Zealand	New Zealand	3 Jun 2004	NZLII		11
W47 v Commissioner of Inland Revenue	[2004] NZTRA 16; (2004) 21 NZTC 11,442	New Zealand Taxation Review Authority	New Zealand	7 Apr 2004	NZLII
Commerce Commission v Ophthalmological Society of New Zealand HC Wellington CIV-1997-485-34	[2004] NZHC 1224	High Court of New Zealand	New Zealand	1 Mar 2004	NZLII
B v Commissioner of Inland Revenue HC Auckland CIV-2003-404-2962	[2003] NZHC 1091; [2004] 2 NZLR 86; (2004) 21 NZTC 18,404	High Court of New Zealand	New Zealand	18 Nov 2003	NZLII		3
Bage Investments Ltd v Commissioner of Inland Revenue	[2003] NZHC 1093; (2003) 21 NZTC 18,294	High Court of New Zealand	New Zealand	19 Aug 2003	NZLII
Peterson v Commissioner of Inland Revenue	[2003] NZCA 23; (2003) 21 NZTC 18,069	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII
Commissioner of Inland Revenue v Peterson	[2003] NZCA 27; [2003] 2 NZLR 77; (2003) 21 NZTC 18,060	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII		5
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		36
Commissioner of Inland Revenue v Erris Promotions	[2002] NZCA 265; [2003] 1 NZLR 506; (2002) 20 NZTC 17,977	Court of Appeal of New Zealand	New Zealand	7 Nov 2002	NZLII		9
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
Colonial Mutual Life Assurance Society Ltd v Commissioner of Inland Revenue CA202/99	[2000] NZCA 417; (2000) 19 NZTC 15,614	Court of Appeal of New Zealand	New Zealand	18 May 2000	NZLII		2
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		4
Peters v Davison	[1999] NZCA 376; [1999] 2 NZLR 164; (1998) 18 NZTC 14,027	Court of Appeal of New Zealand	New Zealand	17 Nov 1998	NZLII		86
Commerce Commission v Taylor Preston Ltd HC Auckland CL38/96	[1998] NZHC 1329; [1998] 3 NZLR 498; (1998) 6 NZBLC 102,470; (1999) 9 TCLR 305	High Court of New Zealand	New Zealand	12 Feb 1998	NZLII		20
Port Nelson Ltd v Commerce Commission	[1996] NZCA 230; [1996] 3 NZLR 554; (1996) 5 NZBLC 99,382; (1996) 7 TCLR 217	Court of Appeal of New Zealand	New Zealand	3 Jul 1996	NZLII		173
Tui Foods Ltd v New Zealand Milk Corporation Ltd CA243/93	[1993] NZCA 364; (1993) 5 TCLR 406; (1993) 4 NZBLC 103,335	Court of Appeal of New Zealand	New Zealand	2 Nov 1993	NZLII		12
New Zealand Magic Millions Ltd v Wrightson Bloodstock Ltd HC Wellington CP270/89	[1989] NZHC 887; [1990] 1 NZLR 731; (1990) 3 NZBLC 101,501	High Court of New Zealand	New Zealand	23 Nov 1989	NZLII		29
Cook Islands National Line Agency Ltd v Cook Islands Shipping Corporation Ltd	[2003] CKCA 9	Court of Appeal of the Cook Islands	Cook Islands	16 Dec 2003	PacLII
Ikea Ltd v Canada	[1998] 1 SCR 196	Supreme Court of Canada	Canada	12 Feb 1998	Supreme Court of Canada		7
"The Economics of Tax Avoidance"	[1979] British Tax Review 354	British Tax Review	United Kingdom	circa 1979	Westlaw		1
"An Economic Approach to Taxation Avoidance"	(1996) 2 New Zealand Journal of Taxation Law and Policy 171	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			5
David v R	[1975] CTC 197		Canada	circa 1975			2
Ikea Ltd v R	[1994] 1 CTC 2140; 94 DTC 1112		Canada	circa 1994			5
"Tax Avoidance Revisited"	(2000) 6 (2) New Zealand Journal of Taxation Law and Policy 103	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2000			1
Stubart Investments Ltd v R	(1984) 10 DLR (4th) 1		Canada	circa 1984			4
Federal Court of Appeal (Reasons of Robertson JA , for the court)	96 DTC 6526; [1996] 3 CTC 307		Canada	circa 1996			2
Commerce Commission v Wellington Branch NZ Institute of Driving Instructors	[1994] TCLR 19		New Zealand	circa 1994			2