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Disallowance of GST imputs for legal fees    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Inland Revenue v Chester Trustee Services Ltd	[2002] NZCA 258; [2003] 1 NZLR 395; (2002) 9 NZCLC 263,016; (2002) 20 NZTC 17,925	Court of Appeal of New Zealand	New Zealand	14 Oct 2002	NZLII		102
CIR v National Distributors Ltd	[1989] 3 NZLR 661; (1989) 11 NZTC 6,346		New Zealand	circa 1989	LexisNexis		14
Turakina Maori Girls College Board of Trustees v Commissioner of Inland Revenue CA35/92	[1992] NZCA 589; (1992) 17 TRNZ 433; (1993) 15 NZTC 10,032	Court of Appeal of New Zealand	New Zealand	11 Dec 1992	NZLII		12
Trustee, Executors and Agency Co New Zealand Ltd v Commissioner of Inland Revenue	(1997) 18 NZTC 13,076		New Zealand	circa 1997	CCH New Zealand		9
Commissioner of Inland Revenue v BNZ Investment Advisory Services Ltd HC Wellington AP178/93	[1994] NZHC 1066; (1994) 16 NZTC 11,111; (1994) 18 TRNZ 569	High Court of New Zealand	New Zealand	15 Mar 1994	NZLII		8
Case W3	(2003) 21 NZTC 11,014		New Zealand	circa 2003	CCH New Zealand		6
Glenharrow Holdings Ltd v Commissioner of Inland Revenue	(2005) 22 NZTC 19,319		New Zealand	circa 2005	CCH New Zealand		5
Commissioner of Inland Revenue v Bayly CA8/98	[1998] NZCA 316; (1998) 18 NZTC 14,073	Court of Appeal of New Zealand	New Zealand	9 Dec 1998	NZLII		4
Case T35	(1997) 18 NZTC 8,235		New Zealand	circa 1997	CCH New Zealand		3
Wellington Regional Stadium Trust v Attorney-General	[2004] NZHC 1806; [2005] 1 NZLR 250; (2004) 21 NZTC 18,648	High Court of New Zealand	New Zealand	12 Jul 2004	NZLII		2
Wairakei Court Ltd v Commissioner of Inland Revenue	(1999) 19 NZTC 15,202		New Zealand	circa 1999	CCH New Zealand		2
Case L53 v Commissioner of Inland Revenue	[1989] NZTRA 6; (1989) 13 TRNZ 192; (1989) 11 NZTC 1,304	New Zealand Taxation Review Authority	New Zealand	13 Apr 1989	NZLII		2
U30	(2000) 19 NZTC 9,286		New Zealand	circa 2000	CCH New Zealand		1
(1995) 17 NZTC 12,212	(1995) 17 NZTC 12,212		New Zealand	circa 1995	CCH New Zealand		1
Norfolk Apartments Ltd v Commissioner of Inland Revenue HC Auckland M296/94	[1994] NZHC 2274; (1994) 19 TRNZ 218; (1995) 17 NZTC 12,003	High Court of New Zealand	New Zealand	11 Nov 1994	NZLII		1
L R McLean & Co Ltd v C of IR	(1994) 16 NZTC 11,214		New Zealand	circa 1994	CCH New Zealand		1
Case R38	(1994) 16 NZTC 6,212		New Zealand	circa 1994	CCH New Zealand		1
Q43	(1993) 15 NZTC 5,208		New Zealand	circa 1993	CCH New Zealand		1
Case M53	(1990) 12 NZTC 2,312		New Zealand	circa 1990	CCH New Zealand		1
Variety Leisure Corporation v C of 1R	(1988) 10 NZTC 5,256		New Zealand	circa 1988	CCH New Zealand		1