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Alesco New Zealand Ltd v Commissioner of Inland Revenue HC Auckland CIV 2009-404-2145     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Alesco New Zealand Ltd v Commissioner of Inland Revenue	[2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003	Court of Appeal of New Zealand	New Zealand	5 Mar 2013	NZLII		19
Tale Holdings Ltd v Commissioner of Inland Revenue	[2016] NZHC 763	High Court of New Zealand	New Zealand	22 Apr 2016	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
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		118
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
Miller v Commissioner of Inland Revenue	[2002] NZCA 202; [2001] 3 NZLR 316; (2002) 20 NZTC 17,826	Court of Appeal of New Zealand	New Zealand	19 Aug 2002	NZLII		56
Challenge Corporation Ltd v Commissioner of Inland Revenue	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		55
Mangin v Commissioner of Inland Revenue	[1971] NZLR 591		New Zealand	circa 1971	LexisNexis		40
Penny v Commissioner of Inland Revenue	[2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014	Supreme Court of New Zealand	New Zealand	24 Aug 2011	NZLII		37
Hadlee v Commissioner of Inland Revenue	[1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721	Court of Appeal of New Zealand	New Zealand	31 May 1991	NZLII		33
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
Europa Oil (NZ) Ltd v Commissioner of Inland Revenue	[1976] 1 NZLR 546		New Zealand	circa 1976	LexisNexis		27
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		22
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd	[1970] UKPC 25; [1971] NZLR 641; [1970] TR 261	Privy Council	New Zealand	21 Oct 1970	BAILII		22
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis		21
Alesco New Zealand Ltd v Commissioner of Inland Revenue	[2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003	Court of Appeal of New Zealand	New Zealand	5 Mar 2013	NZLII		19
[2001] 3 NZLR 289	[2001] 3 NZLR 289; [2001] NZTC 17,008		New Zealand	circa 2001	LexisNexis		17
Peterson v Commissioner of Inland Revenue	[2006] 3 NZLR 433; [2005] UKPC 5		New Zealand	circa 2006	LexisNexis		16
Ben Nevis v CIR Partial recall	[2009] NZSC 40; [2009] 2 NZLR 358; (2009) 24 NZTC 23,503	Supreme Court of New Zealand	New Zealand	13 May 2009	NZLII		12
2 NZLR 513	2 NZLR 513		New Zealand	circa 2013	LexisNexis		12
Commissioner of Inland Revenue v Peterson	[2003] NZCA 27; [2003] 2 NZLR 77; (2003) 21 NZTC 18,060	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII		5
Commissioner of Inland Revenue v Dewavrin Segard Ltd CA73/93	[1994] NZCA 214; (1994) 16 NZTC 11,048; (1994) 18 TRNZ 509	Court of Appeal of New Zealand	New Zealand	17 Feb 1994	NZLII		5
Challenge Corporation Ltd v CIR	[1986] 2 NZLR 555		New Zealand	circa 1986	LexisNexis		4
"Tax Penalties"	[2008] New Zealand Law Journal 223	New Zealand Law Journal	New Zealand	circa 2008			2
Tale Holdings Ltd v Commissioner of Inland Revenue	[2016] NZHC 763	High Court of New Zealand	New Zealand	22 Apr 2016	NZLII