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"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		195
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
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		93
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII		93
Emsland-Stà rke	[2000] EUECJ C-110/99; [2000] ECR I-11569	Court of Justice of the European Communities	Europe	14 Dec 2000	BAILII		70
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
Challenge Corporation Ltd v CIR	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		56
FCT v Newton	[1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1	High Court of Australia	Australia - Commonwealth	31 May 1957	AustLII		48
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
Glenharrow Holdings Ltd v CIR	[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		32
Ashton v CIR	[1975] 2 NZLR 717		New Zealand	circa 1975	LexisNexis		25
C of IR v New Zealand Refining Co Ltd	[1997] NZCA 332; (1997) 18 NZTC 13,187	Court of Appeal of New Zealand	New Zealand	16 Apr 1997	NZLII		22
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
Wilson & Horton v CIR	(1995) 17 NZTC 12,325		New Zealand	circa 1995	CCH New Zealand		11
Glenharrow Holdings Ltd v CIR	(2005) 22 NZTC 19,319		New Zealand	circa 2005	CCH New Zealand		5
CIR v Alcan New Zealand Ltd	(1994) 16 NZTC 11,175		New Zealand	circa 1994	CCH New Zealand		5
Glenharrow Holdings Ltd v Commissioner of Inland Revenue	[2007] NZCA 346; [2008] 1 NZLR 222; (2007) 23 NZTC 21,564	Court of Appeal of New Zealand	New Zealand	15 Aug 2007	NZLII		3
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue	[2007] NZCA 256; [2008] 2 NZLR 342; (2007) 23 NZTC 21,488	Court of Appeal of New Zealand	New Zealand	25 Jun 2007	NZLII		3
(2007) 23 NZTC 21,442	(2007) 23 NZTC 21,442		New Zealand	circa 2007	CCH New Zealand		3
(2003) 21 NZTC 11,212	(2003) 21 NZTC 11,212		New Zealand	circa 2003	CCH New Zealand		3
CIR v Databank Systems Ltd	[1989] 1 NZLR 422		New Zealand	circa 1989	LexisNexis		3
Databank Systems Ltd v CIR	(1989) 11 NZTC 6,093		New Zealand	circa 1989	CCH New Zealand		3
(2006) 22 NZTC 12,303	(2006) 22 NZTC 12,303		New Zealand	circa 2006	CCH New Zealand		2
Ch'elle Properties (NZ) Ltd v CIR	[2004] NZLR 274		New Zealand	circa 2004	LexisNexis		2
Cecil Bros Pty Ltd v FCT	(1964) 11 CLR 430		Australia - Commonwealth	circa 1964	Legal Online / Westlaw		2
Ben Nevis Forestry Ventures Ltd v CIR	[2008] SC 116		United Kingdom - Scotland	circa 2008			1
Glenharrow Holdings Ltd v CIR	[2007] NZSC 116	Supreme Court of New Zealand	New Zealand	circa 2007	NZLII		1
(2006) 22 NZTC 12,290	(2006) 22 NZTC 12,290		New Zealand	circa 2006	CCH New Zealand		1
[2006] BTC 5308	[2006] BTC 5308		United Kingdom	circa 2006			1
"Legislation With Retrospective Effect, With Particular Reference To Tax Loopholes And Avoidance"	(2006) 22 New Zealand Universities Law Review 17	New Zealand Universities Law Review	New Zealand	circa 2006	Westlaw		1
(2003) 21 NZTC 11,211	(2003) 21 NZTC 11,211		New Zealand	circa 2003	CCH New Zealand		1
(1996) 17 NZTC 13,001	(1996) 17 NZTC 13,001		New Zealand	circa 1996	CCH New Zealand		1
Europa Oil (NZ) Ltd v CIR (No 2)	(1976) 2 NZTC 61,066		New Zealand	circa 1976	CCH New Zealand		1