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Commissioner of Inland Revenue v Chester Trustee Services Ltd     102

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
AA Taxation & Accounting Services Ltd v Commissioner of Inland Revenue	[2019] NZHC 2301	High Court of New Zealand	New Zealand	13 Sep 2019	NZLII		1
AAI Ltd v 92 Lichfield Street (in rec and in liq)	[2015] NZHC 1421	High Court of New Zealand	New Zealand	23 Jun 2015	NZLII		2
Accident Compensation Corporation v Trends Publishing International Ltd	[2015] NZHC 3316	High Court of New Zealand	New Zealand	18 Dec 2015	NZLII		4
AMP General Insurance Ltd v Macalister Todd Phillips Bodkins	[2005] NZCA 416; (2006) 14 ANZ Insurance Cases 61-681; (2006) 22 NZTC 19,740	Court of Appeal of New Zealand	New Zealand	15 Dec 2005	NZLII		1
AMP General Insurance Ltd v MacAlister Todd Phillips Bodkins CA108/05	[2005] NZCA 407	Court of Appeal of New Zealand	New Zealand	13 Dec 2005	NZLII
Auckland Institute of Studies Ltd v Architects Patterson Ltd HC Auckland CIV 2004-404-1936	[2004] NZHC 1920	High Court of New Zealand	New Zealand	30 Jul 2004	NZLII
Bay Cities Real Estate Ltd v Re/Max New Zealand Ltd HC Napier CIV 2010-441-134	[2011] NZHC 1159	High Court of New Zealand	New Zealand	29 Sep 2011	NZLII
Beach Road Commercial Ltd v The Commissioner of Inland Revenue	[2015] NZHC 2205; (2015) 27 NZTC 22-023	High Court of New Zealand	New Zealand	11 Sep 2015	NZLII		3
Beer Spot Ltd v Payn	[2022] NZHC 1941	High Court of New Zealand	New Zealand	8 Aug 2022	NZLII		1
Body Corporate 166208 v York Trustees	[2018] NZHC 593	High Court of New Zealand	New Zealand	29 Mar 2018	NZLII		3
Call NZ Ltd v Telecom New Zealand Ltd HC WN Civ 2007-485-1558	[2007] NZHC 1253	High Court of New Zealand	New Zealand	14 Nov 2007	NZLII
Callaghan Innovation v Johnson	[2021] NZHC 694	High Court of New Zealand	New Zealand	31 Mar 2021	NZLII		1
Cargo Co-ordinators International NZ Ltd v Cubic Transport Services Ltd	[2012] NZHC 322	High Court of New Zealand	New Zealand	1 Mar 2012	NZLII
Cenatio Ltd v Paragon Builders Ltd	[2013] NZHC 3057	High Court of New Zealand	New Zealand	14 Nov 2013	NZLII
Centro Pilgrim Ltd v Mathew Barr Motor Group Ltd	[2023] NZHC 1522	High Court of New Zealand	New Zealand	19 Jun 2023	NZLII		1
Commissioner of Inland Revenue v Elementary Solutions Ltd	[2017] NZHC 2411	High Court of New Zealand	New Zealand	3 Oct 2017	NZLII		14
Commissioner of Inland Revenue v Elite Empire Ltd	[2015] NZHC 2546	High Court of New Zealand	New Zealand	16 Oct 2015	NZLII
Commissioner of Inland Revenue v Evaluation Consult (New Zealand) Ltd	[2017] NZHC 552	High Court of New Zealand	New Zealand	24 Mar 2017	NZLII
Commissioner of Inland Revenue v Newmarket Trustees Ltd	[2011] NZCA 291; (2011) 20 PRNZ 419; (2011) 25 NZTC 20-056	Court of Appeal of New Zealand	New Zealand	23 Jun 2011	NZLII
Commissioner of Inland Revenue v Newmarket Trustees Ltd HC Auckland CIV 2010-404-3913	[2010] NZHC 1400; (2010) 24 NZTC 24,397	High Court of New Zealand	New Zealand	3 Aug 2010	NZLII
Commissioner of Inland Revenue v Propellor Property Services Ltd	[2022] NZHC 2856	High Court of New Zealand	New Zealand	2 Nov 2022	NZLII
Commissioner of Inland Revenue v Sams Bay Holdings Ltd	[2016] NZHC 815	High Court of New Zealand	New Zealand	27 Apr 2016	NZLII
Condor International Ltd v Steelhaus 2014 Ltd	[2019] NZHC 296	High Court of New Zealand	New Zealand	1 Mar 2019	NZLII		2
Country Land Ltd v White Pine Holdings Ltd	[2012] NZHC 2903	High Court of New Zealand	New Zealand	5 Nov 2012	NZLII		2
Crummer Trustees Number 83 Ltd v Bank of New Zealand	[2015] NZHC 2165; [2015] NZCCLR 23	High Court of New Zealand	New Zealand	8 Sep 2015	NZLII		1
Cullen Group Ltd v Commissioner of Inland Revenue	[2019] NZHC 3110; (2019) 24 PRNZ 703	High Court of New Zealand	New Zealand	29 Nov 2019	NZLII		7
Dairy Solutionz (NZ) Ltd v Pacific Dairy Holdings Ltd (In Liq)	[2021] NZHC 3054	High Court of New Zealand	New Zealand	11 Nov 2021	NZLII		2
Dawson v Paul	[2014] NZHC 15; [2014] 2 NZLR 689	High Court of New Zealand	New Zealand	24 Jan 2014	NZLII		2
Demasol Ltd v South Pacific Industrial Ltd	[2022] NZCA 480	Court of Appeal of New Zealand	New Zealand	13 Oct 2022	NZLII		19
Disallowance of GST imputs for legal fees	[2009] NZTRA 6	New Zealand Taxation Review Authority	New Zealand	27 Feb 2009	NZLII
Dive Otago Ltd v Mulford Holdings Ltd	[2014] NZHC 2607	High Court of New Zealand	New Zealand	22 Oct 2014	NZLII
Eagle Flight Training Ltd v Aerospace Invest Pte Ltd	[2018] NZHC 966	High Court of New Zealand	New Zealand	16 May 2018	NZLII		4
Foresters Buildings Ltd v Gormack	[2013] NZHC 1882	High Court of New Zealand	New Zealand	26 Jul 2013	NZLII
Freemont Design & Construction Ltd v Natures View Joinery Ltd t/a Nebulite Waikato HC Ham Civ 2006-419-269	[2006] NZHC 866	High Court of New Zealand	New Zealand	26 Jul 2006	NZLII
FTG Securities Ltd v Bank of New Zealand	[2020] NZHC 2009	High Court of New Zealand	New Zealand	10 Aug 2020	NZLII		2
Geotech Ltd v Mount Grey Downs Ltd	[2018] NZHC 3178	High Court of New Zealand	New Zealand	26 Nov 2018	NZLII		1
GLW Group Ltd v AFI Management Pty Ltd	[2018] NZHC 1460	High Court of New Zealand	New Zealand	19 Jun 2018	NZLII		3
Grant v Lotus Gardens Ltd	[2014] NZCA 127; [2014] 2 NZLR 726; (2014) 11 NZCLC 98-028	Court of Appeal of New Zealand	New Zealand	4 Apr 2014	NZLII		16
Griffiths v Island Grace (Fiji) Ltd (in rec and in liq)	[2023] NZCA 627	Court of Appeal of New Zealand	New Zealand	7 Dec 2023	NZLII		2
Grinberg v Galante	[2020] NZHC 800	High Court of New Zealand	New Zealand	24 Apr 2020	NZLII		1
Henderson and Goodall Trustee Services Ltd v Henderson and Sandlant as Trustees of Shed 21 Investments Ltd HC Auckland CIV 2009-404-5557	[2010] NZHC 547	High Court of New Zealand	New Zealand	26 Apr 2010	NZLII
Hurunui Hotel (2004) Ltd v Strong	[2013] NZHC 883	High Court of New Zealand	New Zealand	24 Apr 2013	NZLII		2
Italia Motorsport Ltd v European Motors Ltd HC Hamilton CIV 2004-419-950	[2004] NZHC 1847	High Court of New Zealand	New Zealand	18 Oct 2004	NZLII
Ives v Accident Compensation Corporation	[2012] NZHC 3442; [2013] NZAR 125	High Court of New Zealand	New Zealand	17 Dec 2012	NZLII		5
Jamon Construction Ltd v Bricon Asbestos Ltd	[2015] NZHC 1926	High Court of New Zealand	New Zealand	13 Aug 2015	NZLII		5
Jian Hua Property Ltd v Freemont Design & Construction Ltd HC Ak Civ 2005-404-5526	[2006] NZHC 77	High Court of New Zealand	New Zealand	16 Feb 2006	NZLII
Joint Action Funding Ltd v Eichelbaum	[2016] NZHC 2919	High Court of New Zealand	New Zealand	2 Dec 2016	NZLII		2
JT Marine Farms Ltd v Commissioner of Inland Revenue HC Christchurch CIV 2010-409-2137	[2010] NZHC 2183	High Court of New Zealand	New Zealand	30 Nov 2010	NZLII
Kkeshav International Ltd v Heaton Holdings Ltd	[2020] NZHC 1513; (2020) 21 NZCPR 125	High Court of New Zealand	New Zealand	30 Jun 2020	NZLII		3
Kuamate Holdings Ltd v Quarry Capital Ltd	[2021] NZHC 148	High Court of New Zealand	New Zealand	12 Feb 2021	NZLII
L R M Builders Ltd v Jamon Construction & Civil Ltd	[2016] NZHC 1058	High Court of New Zealand	New Zealand	17 May 2016	NZLII		1
Levin v Ikiua	[2009] NZHC 879; [2010] 1 NZLR 400	High Court of New Zealand	New Zealand	24 Jul 2009	NZLII		25
Lim v Morning Star (ST Lukes Garden Apartments) Ltd HC Ak Civ 2009-404-3279	[2009] NZHC 1244	High Court of New Zealand	New Zealand	14 Sep 2009	NZLII
Lookman v Design Electronics Ltd	[2018] NZHC 904	High Court of New Zealand	New Zealand	2 May 2018	NZLII		4
Ltd v Resort Brokers Ltd	[2014] NZHC 1700	High Court of New Zealand	New Zealand	21 Jul 2014	NZLII
Lucas v Avetar Properties Ltd	[2023] NZHC 3232	High Court of New Zealand	New Zealand	16 Nov 2023	NZLII		1
Macalister Todd Phillips Bodkin v AMP General Insurance Ltd HC Christchurch CIV 2003 485 2433	[2005] NZHC 1707; [2005] 2 NZLR 854; (2005) 22 NZTC 19,196; (2005) 1 NZTR 15-004	High Court of New Zealand	New Zealand	12 May 2005	NZLII		1
Macky Trustee Co Ltd v Mainline Contracting Ltd (in liq) HC Auckland CIV 2010-404-006585	[2011] NZHC 167	High Court of New Zealand	New Zealand	1 Mar 2011	NZLII
Mainzeal Property and Construction Ltd (in liq) v Yan	[2019] NZHC 255	High Court of New Zealand	New Zealand	26 Feb 2019	NZLII		13
Melanesian Mission Trust Board v Fenton Projects Ltd	[2019] NZHC 2949	High Court of New Zealand	New Zealand	12 Nov 2019	NZLII
Modern Engravers Ltd v Allfrey	[2011] NZCA 288	Court of Appeal of New Zealand	New Zealand	22 Jun 2011	NZLII
Morph Enterprises Ltd v Marple Investments Ltd HC WN Civ-2005-485-1574	[2005] NZHC 312	High Court of New Zealand	New Zealand	30 Nov 2005	NZLII
Mountfort v Tasman Pacific Airlines of NZ Ltd	[2005] NZHC 514; [2006] 1 NZLR 104; (2005) 2 NZCCLR 428; (2005) 9 NZCLC 263,864	High Court of New Zealand	New Zealand	12 Jul 2005	NZLII		15
Newmarket Trustees Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-8108	[2010] NZHC 810; (2010) 24 NZTC 24,176	High Court of New Zealand	New Zealand	14 Apr 2010	NZLII		1
Nisha v LSG Sky Chefs New Zealand Ltd	[2015] NZEmpC 171; (2015) 13 NZELR 185; [2015] ERNZ 1124	New Zealand Employment Court	New Zealand	30 Sep 2015	NZLII		14
Northbridge Holdings Ltd v Commissioner of Inland Revenue HC Auckland CIV-2010-404-2191	[2011] NZHC 241; (2011) 25 NZTC 20-035	High Court of New Zealand	New Zealand	23 Mar 2011	NZLII
Nutra Foods 2011 Ltd (in liq) v Attitude Foods (2018) Ltd	[2023] NZHC 2013	High Court of New Zealand	New Zealand	31 Jul 2023	NZLII		1
Oceania Football Confederation Inc v Engineered Solutions & Systems Ltd	[2019] NZHC 1439	High Court of New Zealand	New Zealand	21 Jun 2019	NZLII		5
Palladium Properties Ltd v Commissioner of Inland Revenue HC Auckland CIV 2006-404-006942	[2007] NZHC 1878; (2007) 23 NZTC 21,452	High Court of New Zealand	New Zealand	20 Jun 2007	NZLII
Parallel Imported Ltd v Shipley Consultants Ltd HC Ak Civ-2009-404-3588	[2009] NZHC 1194	High Court of New Zealand	New Zealand	7 Sep 2009	NZLII
Pioneer Insurance Co Ltd v White Heron Motor Lodge Ltd	[2008] NZCA 450; (2008) 19 PRNZ 286; [2009] NZCCLR 14	Court of Appeal of New Zealand	New Zealand	30 Oct 2008	NZLII		17
Provida Foods Ltd v Foodfirst Ltd HC Hamilton CIV 2009-419-1581	[2010] NZHC 1125	High Court of New Zealand	New Zealand	29 Jun 2010	NZLII
Radhi v Police	[2013] NZHC 163	High Court of New Zealand	New Zealand	11 Feb 2013	NZLII		4
Rathmore Properties Ltd v Hawk Packaging Ltd	[2020] NZHC 323; [2020] 3 NZLR 134	High Court of New Zealand	New Zealand	28 Feb 2020	NZLII		2
Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue	[2014] NZCA 349; (2014) 26 NZTC 21-085; [2014] NZCLC 98-023	Court of Appeal of New Zealand	New Zealand	5 Aug 2014	NZLII		8
Resource & Hire Ltd v Page Vivian Motors Ltd HC PMN Civ 2008-454-416	[2008] NZHC 1726	High Court of New Zealand	New Zealand	7 Nov 2008	NZLII
RFD Finance Ltd v Sol Management Ltd (in liq)	[2014] NZHC 801	High Court of New Zealand	New Zealand	16 Apr 2014	NZLII		3
Rooney Earthmoving Ltd v McTague HC Christchurch CIV-2011-409-001519	[2011] NZHC 1742	High Court of New Zealand	New Zealand	2 Dec 2011	NZLII
Saiteysmcmahon Property Ltd v Morning Star Enterprises Ltd HC Auckland CIV 2007-404-006632	[2008] NZHC 2405	High Court of New Zealand	New Zealand	9 Jul 2008	NZLII
Sales Factory Ltd v Todd HC Ham Civ 2006-419-465	[2006] NZHC 925	High Court of New Zealand	New Zealand	7 Aug 2006	NZLII
Satuit Properties Ltd v Commissioner of Inland Revenue	[2014] NZHC 1300	High Court of New Zealand	New Zealand	6 Jun 2014	NZLII		3
Selkirk v McIntyre	[2013] NZHC 575; [2013] 3 NZLR 265; [2013] NZAR 480; (2013) 26 NZTC 21-008; (2013) 3 NZTR 23-002	High Court of New Zealand	New Zealand	25 Mar 2013	NZLII		9
South Pacific Industrial Ltd v Demasol Ltd	[2021] NZHC 3597	High Court of New Zealand	New Zealand	22 Dec 2021	NZLII		3
St Pauls Body Corporate 85,978 v Cow Power Investments Ltd	[2023] NZHC 1559	High Court of New Zealand	New Zealand	22 Jun 2023	NZLII		1
Synergy Enterprises Ltd v Memelink	[2020] NZHC 1615	High Court of New Zealand	New Zealand	8 Jul 2020	NZLII		1
Tannadyce Investments Ltd v Commissioner of Inland Revenue	[2010] NZCA 233; (2010) 24 NZTC 24,341	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		6
Taylor Preston Ltd v Nova Gas Ltd HC WN Civ-2007-485-41	[2007] NZHC 124	High Court of New Zealand	New Zealand	8 Mar 2007	NZLII
Te Wharua Ltd v Buddle Findlay HC AK CIV 2007-404-006193	[2010] NZHC 108	High Court of New Zealand	New Zealand	16 Feb 2010	NZLII
TGC Properties Ltd v Freemont Design and Construction Ltd HC Ak Civ 2005- 404- 7165	[2006] NZHC 370	High Court of New Zealand	New Zealand	10 Apr 2006	NZLII
Transdiesel Ltd v MTU America Ltd	[2016] NZHC 280	High Court of New Zealand	New Zealand	26 Feb 2016	NZLII
Triple Connection Ltd v Concept Builders Queenstown Ltd	[2024] NZHC 1049	High Court of New Zealand	New Zealand	2 May 2024	NZLII		2
Triple R Engineering Ltd v Independent Accountants Ltd HC PMN Civ-2007-454-882	[2008] NZHC 58	High Court of New Zealand	New Zealand	5 Feb 2008	NZLII
Wilkinson Building and Construction Ltd v Auckland Council	[2014] NZHC 1728	High Court of New Zealand	New Zealand	23 Jul 2014	NZLII		1
Worksafe New Zealand MHI Haumaru Aotearoa v RH & Jury Trust	[2023] NZHC 3872	High Court of New Zealand	New Zealand	21 Dec 2023	NZLII		1
York Trustees Ltd v South Canterbury Finance Ltd	[2012] NZHC 342	High Court of New Zealand	New Zealand	9 Mar 2012	NZLII
144 Trustees Ltd v Mike Pero Real Estate Ltd	[2018] NZHC 3197; [2018] NZCPR 220	High Court of New Zealand	New Zealand	6 Dec 2018	NZLII		4
21 st Century Investments Ltd v ANZ National Bank Ltd	[2011] NZCA 548	Court of Appeal of New Zealand	New Zealand	3 Nov 2011	NZLII		13

Law Reform Reports Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
Court Jurisdiction, Trading Trists and Other Issues: Review of the Law of Trusts	[2011] NZLCIP 28	New Zealand Law Commission - Issues Papers	New Zealand	circa 2011	NZLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Review of Co and Securities Law in New Zealand"	[2008] VUWLawRw 26	Brown, David	New Zealand	circa 2008	NZLII
"	[2007] RevenueLawJl 12	Edmundson, Peter	Australia	circa 2007	AustLII
"Statutory Demands, Bankruptcy Notices and the Construction Contracts Act 2002"	(2009) 15 Canterbury Law Review 349	Merrett, Robyn	New Zealand	circa 2009	NZLII
"Corporate trustees: replacing liability as a trustee with liability as a director"	(2021) 17 Otago Law Review 59	Scott, Struan	New Zealand	circa 2021	NZLII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"Insolvency of trustees"	(1979) 53 Australian Law Journal 648	Australian Law Journal	Australia	circa 1979	Legal Online		8
(2002) 20 NZTC 17,725	(2002) 20 NZTC 17,725		New Zealand	circa 2002	CCH New Zealand		1
Adams' Trust, In re	[1879] UKLawRpCh 218; (1879) 12 Ch D 634	Court of Chancery	United Kingdom	28 Jun 1879	CommonLII		7
Applefields Ltd v The Trustees Executors and Agency Co of New Zealand Ltd	(1999) 13 PRNZ 387		New Zealand	circa 1999			12
Bainbrigge v Blair	(1839) 1 Beav 495	Rolls Court	United Kingdom	circa 1839			4
Barker's Trusts, In re	[1875] UKLawRpCh 112; (1875) 1 Ch D 43	Court of Chancery	United Kingdom	6 Nov 1875	CommonLII		13
Bowes,-Appellant; The Directors, etc of The Hope Life Insurance and Guarantee Co,-Respondents	[1865] EngR 351; 11 HLCas 389; 11 ER 1383; (1865) 11 HLCas 382	House of Lords	United Kingdom	circa 1865	CommonLII		25
Chambers v Jones	[1902] NSWStRp 81; (1902) 2 SR (NSW) Eq 177; 19 WN (NSW) 248	Supreme Court of New South Wales	Australia - New South Wales	9 Sep 1902	AustLII		5
Ex parte Garland	[1804] EngR 336; 10 Ves 110; (1804) 10 Ves Jr 110; 32 ER 786	Court of Chancery	United Kingdom	circa 1804	CommonLII		36
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue	[1999] 1 NZLR 385		New Zealand	circa 1999	LexisNexis		4
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue CA214/95	[1996] NZCA 434; [1996] 2 NZLR 665; (1996) 17 NZTC 12,580	Court of Appeal of New Zealand	New Zealand	13 Jun 1996	NZLII		40
Henry Labouchere ,-Appellants; Emily Tupper ,-Respondents	[1857] EngR 685; 14 ER 670; (1857) 11 Moore PC 198	Privy Council	United Kingdom	circa 1857	CommonLII		9
Hopkins, In re; Dowd v Hawtin	[1881] UKLawRpCh 213; (1881) 19 Ch D 61	Court of Chancery	United Kingdom	2 Nov 1881	CommonLII		4
Miller v Cameron	[1936] HCA 13; (1936) 54 CLR 572; [1936] ALR 301; (1936) 10 ALJR 35	High Court of Australia	Australia - Commonwealth	29 Apr 1936	AustLII		347
Muir v City of Glasgow Bank	(1879) 4 AC 337		United Kingdom	circa 1879	LexisNexis / Westlaw		49
Producers & General Finance Corporation Ltd v Dickson	[1938] WALawRp 16; (1938) 40 WALR 34		Australia - Western Australia	18 Jul 1938	AustLII		7
Re Foster's Trust	(1886) 55 LT 479		United Kingdom	circa 1886			3
Re Graham, Pitt & Bennett	(1891) 9 NZLR 617		New Zealand	circa 1891	LexisNexis		9
Reckitt and Colman (New Zealand) Ltd v Taxation Board of Review	[1966] NZLR 1032		New Zealand	circa 1966	LexisNexis		32
Taxi Trucks Ltd v Nicholson CA60/89	[1989] NZCA 92	Court of Appeal of New Zealand	New Zealand	30 May 1989	NZLII		205
Watling v Lewis	[1911] UKLawRpCh 10; [1911] 1 Ch 414		United Kingdom	21 Jan 1911	CommonLII		15