Dandelion Investments Ltd v Commissioner of Inland Revenue 36

[2002] NZCA 311; [2003] 1 NZLR 600; (2003) 21 NZTC 18,010

Court of Appeal of New Zealand

New Zealand

5th December, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Disputant v Commissioner of Inland Revenue	[2021] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	26 Mar 2021	NZLII	1
Chatfield & Co Ltd v Commissioner of Inland Revenue	[2017] NZCA 148; (2017) 28 NZTC 23-015	Court of Appeal of New Zealand	New Zealand	1 May 2017	NZLII	2
Disputant Trustee v Commissioner of Inland Revenue	[2016] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	25 Nov 2016	NZLII
Chatfield & Co Ltd v Commissioner of Inland Revenue	[2016] NZHC 2289; (2016) 27 NZTC 22-072	High Court of New Zealand	New Zealand	27 Sep 2016	NZLII	5
Disputant A v Commissioner of Inland Revenue	[2016] NZTRA 1	New Zealand Taxation Review Authority	New Zealand	29 Jan 2016	NZLII
Commissioner of Inland Revenue v Great North Motor Co Ltd (in Receivership)	[2015] NZHC 1645	High Court of New Zealand	New Zealand	14 Jul 2015	NZLII	1
Webster Group of Objectors v Commissioner of Inland Revenue	[2015] NZHC 1532	High Court of New Zealand	New Zealand	3 Jul 2015	NZLII	1
R v R	[2015] NZHC 713	High Court of New Zealand	New Zealand	15 Apr 2015	NZLII	6
Case 16/2014	[2014] NZTRA 16; (2014) 26 NZTC 2-026	New Zealand Taxation Review Authority	New Zealand	2 Dec 2014	NZLII	1
Re Queenstown Airport Corporation Ltd	[2014] NZEnvC 244	Environment Court of New Zealand	New Zealand	26 Nov 2014	NZLII	2
Commissioner of Inland Revenue v Bell Road Developments Ltd	[2014] NZHC 1841; (2014) 26 NZTC 21-090	High Court of New Zealand	New Zealand	7 Aug 2014	NZLII	3
XXX v Commissioner of Inland Revenue	[2014] NZTRA 1; (2014) 26 NZTC 2-011	New Zealand Taxation Review Authority	New Zealand	8 Jan 2014	NZLII	1
Mawhinney v Commissioner of Inland Revenue	[2013] NZHC 3564; (2013) 26 NZTC 21-079	High Court of New Zealand	New Zealand	23 Dec 2013	NZLII	3
Commissioner of Inland Revenue v Kensington Developments Ltd	[2013] NZHC 3537; (2013) 26 NZTC 21-059	High Court of New Zealand	New Zealand	20 Dec 2013	NZLII	2
Carroll v Coroner ’ s Court at Auckland	[2013] NZHC 906; [2013] NZAR 650	High Court of New Zealand	New Zealand	29 Apr 2013	NZLII	13
Women's Apparel Importer v Chief Executive of the New Zealand Customs Service	[2013] NZCAA 4	New Zealand Customs Appeal Authority	New Zealand	29 Jan 2013	NZLII
Drummond v Commissioner of Inland Revenue	[2012] NZHC 2028; (2012) 25 NZTC 20-141	High Court of New Zealand	New Zealand	13 Aug 2012	NZLII	1
Objector Co C v Commissioner of Inland Revenue	[2012] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	10 Aug 2012	NZLII
Crocombe v Stoddart - Judgment 1	[2012] CKHC 49	High Court of the Cook Islands	Cook Islands	3 Aug 2012	PacLII
Tannadyce Investments Ltd v Commissioner of Inland Revenue	[2011] NZSC 158; [2012] 2 NZLR 153	Supreme Court of New Zealand	New Zealand	20 Dec 2011	NZLII	127
Tannadyce v CIR	[2011] NZSCTrans 22		New Zealand	25 Aug 2011	NZLII
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue	[2011] NZSCTrans 19		New Zealand	27 Jun 2011	NZLII
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
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
Accent Management Ltd v Commissioner of Inland Revenue	[2010] NZHC 305; (2010) 24 NZTC 24,126	High Court of New Zealand	New Zealand	12 Mar 2010	NZLII	14
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
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
Assessments upheld subject to agreed adjustments	[2007] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	16 Jul 2007	NZLII
Wire Supplies Ltd v Commissioner of Inland Revenue	[2007] NZCA 244; [2007] 3 NZLR 458; (2007) 23 NZTC 21,404	Court of Appeal of New Zealand	New Zealand	15 Jun 2007	NZLII	21
Balich v Commissioner of Inland Revenue HC Auckland CIV 2006-404-4113	[2007] NZHC 1644; (2007) 23 NZTC 21,230	High Court of New Zealand	New Zealand	21 Feb 2007	NZLII	1
Russell v Commissioner of Inland Revenue	[2006] NZCA 381; (2006) 22 NZTC 19,807	Court of Appeal of New Zealand	New Zealand	28 Feb 2006	NZLII	21
Clarke v Commissioner of Inland Revenue HC Auckland CIV2003-404-5631	[2005] NZHC 1688; (2005) 22 NZTC 19,165	High Court of New Zealand	New Zealand	4 Apr 2005	NZLII	5
Clarke v Commissioner of Inland Revenue HC Auckland CIV2003-404-5631	[2005] NZHC 1661	High Court of New Zealand	New Zealand	4 Apr 2005	NZLII
Duncan v Commissioner of Inland Revenue HC Auckland M401/87	[2004] NZHC 1579; (2004) 21 NZTC 18,735	High Court of New Zealand	New Zealand	10 Aug 2004	NZLII	8
Russell v Taxation Review Authority	[2003] NZCA 206; (2003) 21 NZTC 18,255	Court of Appeal of New Zealand	New Zealand	27 Aug 2003	NZLII	8

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII	43
O'Neil v Commissioner of Inland Revenue	[2001] UKPC 16; [2001] 3 NZLR 316; (2001) 20 NZTC 17,051	Privy Council	New Zealand	29 Mar 2001	BAILII	64
Hyslop v Commissioner of Inland Revenue	[2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031	Court of Appeal of New Zealand	New Zealand	1 Mar 2001	NZLII	7
Russell v Taxation Review Authority	(2001) 20 NZTC 17,418		New Zealand	circa 2001	CCH New Zealand	6
Commissioner of Inland Revenue v Dandelion Investments Ltd	(2001) 20 NZTC 17,293		New Zealand	circa 2001	CCH New Zealand	8
(1999) 19 NZTC 9,100	(1999) 19 NZTC 9,100		New Zealand	circa 1999	CCH New Zealand	4
Commissioner of Inland Revenue v New Zealand Wool Board	(1999) 19 NZTC 15,476		New Zealand	circa 1999	CCH New Zealand	21
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis	21
NZ Wool Board v Commissioner of Inland Revenue CA241/96	[1996] NZCA 479; [1997] 2 NZLR 6; (1997) 18 NZTC 13,113	Court of Appeal of New Zealand	New Zealand	6 Dec 1996	NZLII	9
Dandelion Investments Ltd v Commissioner of Inland Revenue HC Auckland M245/96	[1996] NZHC 1160; [1997] 2 NZLR 96; (1996) 17 NZTC 12,689	High Court of New Zealand	New Zealand	30 Oct 1996	NZLII	11
BNZ Finance Ltd v Holland CA174/96	[1996] NZCA 739; [1996] 3 NZLR 534; (1996) 17 NZTC 12,658	Court of Appeal of New Zealand	New Zealand	6 Aug 1996	NZLII	8
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
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93	[1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII	59
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	33
Commissioner of Inland Revenue v v H Farnsworth Ltd	[1984] 1 NZLR 428; (1984) 6 NZTC 61,770		New Zealand	circa 1984	LexisNexis	41
Molloy v Federal Commissioner of Land Tax	[1938] HCA 29; 59 CLR 608; [1938] ALR 328; 4 ATD 570	High Court of Australia	Australia - Commonwealth	17 May 1938	AustLII	19

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