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Case Z24     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		119
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20
CIR v Challenge Corporation Ltd	(1986) 8 NZTC 5,001		New Zealand	circa 1986	CCH New Zealand		9
Anor v Cir	(1975) 2 NZTC 61,030		New Zealand	circa 1975	CCH New Zealand		6
Whether business arrangement equaled tax avoidance or merely mitigation	[2002] NZTRA 9; (2002) 20 NZTC 10,233	New Zealand Taxation Review Authority	New Zealand	16 Apr 2002	NZLII		4
Commissioner of Inland Revenue v Dick	[2002] 2 NZLR 560; (2001) 20 NZTC 17,396		New Zealand	circa 2002	LexisNexis		3
Glenharrow Holdings Ltd v Commissioner of Inland Revenue	(2002) 20 NZTC 17,792		New Zealand	circa 2002	CCH New Zealand		3
Tyles v CIR	(1982) 5 NZTC 61,311		New Zealand	circa 1982	CCH New Zealand		3
CIR v Kerslake	(2001) 20 NZTC 17,158		New Zealand	circa 2001	CCH New Zealand		2
Case Y23	(2008) 23 NZTC 13,248		New Zealand	circa 2008	CCH New Zealand		1
Case v 20	[2002] NZTC 10,233		New Zealand	circa 2002	CCH New Zealand		1
Case V9	(2001) 20 NZTC 10,101		New Zealand	circa 2001	CCH New Zealand		1
Smith v CIR	[1987] 1 NZLR 27		New Zealand	circa 1987	LexisNexis		1
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