Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue 8

[2017] NZCA 328; (2017) 11 NZCLC 98-053; (2017) 28 NZTC 23,022

Court of Appeal of New Zealand

New Zealand

31st July, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Commissioner of Inland Revenue v Commercial Management Ltd	[2019] NZCA 479; (2019) 29 NZTC 24-019	Court of Appeal of New Zealand	New Zealand	3 Oct 2019	NZLII	19
Dowden v Commissioner of Inland Revenue	[2019] NZHC 2729; (2019) 29 NZTC 24-025	High Court of New Zealand	New Zealand	24 Oct 2019	NZLII	7
Disputant Z v Commissioner of Inland Revenue	[2018] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	30 Aug 2018	NZLII	4
Aztek Ltd v Attorney-General	[2018] NZHC 1839	High Court of New Zealand	New Zealand	24 Jul 2018	NZLII	4
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII	2
Van Uden v Commissioner of Inland Revenue	[2018] NZCA 487; (2018) 28 NZTC 23-081	Court of Appeal of New Zealand	New Zealand	8 Nov 2018	NZLII	1
DLC v Commissioner of Inland Revenue	[2019] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	27 Sep 2019	NZLII
Muir v Commissioner of Inland Revenue	[2018] NZCA 456	Court of Appeal of New Zealand	New Zealand	26 Oct 2018	NZLII

Legislation Cited

Legislation Name	Provision
Companies Amendment Act 1980 (Tas)
Companies Act 1955 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
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
Re Donald Kenyon Ltd	[1956] 3 All ER 596; [1956] 1 WLR 1397		United Kingdom	circa 1956	LexisNexis	34
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
Miller v Commissioner of Inland Revenue	[1999] 1 NZLR 275		New Zealand	circa 1999	LexisNexis	21
Commissioner of Inland Revenue v Commercial Management Ltd	[2019] NZCA 479; (2019) 29 NZTC 24-019	Court of Appeal of New Zealand	New Zealand	3 Oct 2019	NZLII	19
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
Russell v Commissioner of Inland Revenue	[2012] NZCA 128; (2012) 25 NZTC 20-120	Court of Appeal of New Zealand	New Zealand	3 Apr 2012	NZLII	15
Natural Selection Clothing Ltd v Commissioner of Trade Marks	[1996] NZCA 253; [1996] 2 NZLR 148	Court of Appeal of New Zealand	New Zealand	4 Mar 1996	NZLII	14
Babington v Commissioner of Inland Revenue (No 2)	[1958] NZLR 152		New Zealand	circa 1958	LexisNexis	11
Auckland Institute of Studies Ltd v Commissioner of Inland Revenue	(2002) 20 NZTC 17,685		New Zealand	circa 2002	CCH New Zealand	10
Vinelight Nominees Ltd v Commissioner of Inland Revenue	(2005) 22 NZTC 19,519		New Zealand	circa 2005	CCH New Zealand	9
Commissioner of Inland Revenue v Legarth	[1969] NZLR 137		New Zealand	circa 1969	LexisNexis	8
Dowden v Commissioner of Inland Revenue	[2019] NZHC 2729; (2019) 29 NZTC 24-025	High Court of New Zealand	New Zealand	24 Oct 2019	NZLII	7
M & J Wetherill Co Ltd v Taxation Review Authority	[2002] NZCA 54; [2003] 1 NZLR 577; (2002) 20 NZTC 17,624	Court of Appeal of New Zealand	New Zealand	14 Mar 2002	NZLII	6
Edwards v Commissioner of Inland Revenue	[2016] NZHC 1795; (2016) 27 NZTC 22-064	High Court of New Zealand	New Zealand	4 Aug 2016	NZLII	5
Disputant Z v Commissioner of Inland Revenue	[2018] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	30 Aug 2018	NZLII	4
Aztek Ltd v Attorney-General	[2018] NZHC 1839	High Court of New Zealand	New Zealand	24 Jul 2018	NZLII	4
Spencer v Commissioner of Inland Revenue HC Auckland CIV-2002-404-1373	[2004] NZHC 1614; (2004) 21 NZTC 18,818	High Court of New Zealand	New Zealand	19 Oct 2004	NZLII	4
Van Uden v Commissioner of Inland Revenue	[2017] NZHC 2554	High Court of New Zealand	New Zealand	19 Oct 2017	NZLII	2
Van Uden v Commissioner of Inland Revenue	[2018] NZCA 487; (2018) 28 NZTC 23-081	Court of Appeal of New Zealand	New Zealand	8 Nov 2018	NZLII	1
Securities Management Ltd v Registrar of Companies	[2017] NZHC 46	High Court of New Zealand	New Zealand	31 Jan 2017	NZLII	1
Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue	[2016] NZHC 2708; (2016) 27 NZTC 22-079	High Court of New Zealand	New Zealand	11 Nov 2016	NZLII	1
Tra Case 7	[1998] TRNZ 57		New Zealand	circa 1998		1
KJ Cummings Ltd v Commissioner of Inland Revenue	[1998] TRNZ 36		New Zealand	circa 1998		1
Legarth v Commissioner of Inland Revenue	[1967] NZLR 312		New Zealand	circa 1967	LexisNexis	1
DLC v Commissioner of Inland Revenue	[2019] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	27 Sep 2019	NZLII
Muir v Commissioner of Inland Revenue	[2018] NZCA 456	Court of Appeal of New Zealand	New Zealand	26 Oct 2018	NZLII

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