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Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue   flag 

[2021] NZSCTrans 7
New Zealand
8th June, 2021

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cullen Group Ltd v Commissioner of Inland Revenue [2019] NZHC 404; (2019) 29 NZTC 24-003 High Court of New Zealand New Zealand 12 Mar 2019 NZLII flag 3
Commissioner of Inland Revenue v John Curtis Developments Ltd [2014] NZHC 3034; (2014) 26 NZTC 21-113 High Court of New Zealand New Zealand 28 Nov 2014 NZLII flag 2
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 flag 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 flag 15
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 flag 37
Westpac Banking Corporation v Commissioner of Inland Revenue [2009] NZHC 1388; (2009) 24 NZTC 23,834 High Court of New Zealand New Zealand 7 Oct 2009 NZLII flag 8
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 flag 156
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 flag 32
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 flag 57
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 flag 136
O'Neil v Commissioner of Inland Revenue [2001] UKPC 16; [2001] 3 NZLR 316; (2001) 20 NZTC 17,051 Privy Council New Zealand 29 Mar 2001 BAILII flag 64
[2001] 3 NZLR 289 [2001] 3 NZLR 289; [2001] NZTC 17,008 New Zealand circa 2001 LexisNexis flag 18
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 flag 22
FCT v Spotless Services Ltd [1996] ATC 5,201 Australia circa 1996 IntelliConnect flag 1
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 flag 33
Challenge Corporation Ltd v Commissioner of Inland Revenue [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 56
Wisheart, Macnab and Kidd v Commissioner of Inland Revenue [1972] NZLR 319 New Zealand circa 1972 LexisNexis flag 10
Mangin v Commissioner of Inland Revenue [1971] NZLR 591 New Zealand circa 1971 LexisNexis flag 41
Elmiger v Commissioner of Inland Revenue [1967] NZLR 161 New Zealand circa 1967 LexisNexis flag 11
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 flag 93

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