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"Extensive Powers of the Commissioner of Inland Revenue in Assessing and Collecting Tax Debts, The"   flag  1

(2001) 9 Waikato Law Review 91
Manyam, Joel
Waikato Law Review
New Zealand

Cases Referring to this Journal Article

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Fisk v Turvey [2023] NZHC 308 High Court of New Zealand New Zealand 27 Feb 2023 NZLII flag 1

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Waikato Law Review: The First Ten Years" (2002) 10 Waikato Law Review 39 Gibbons, Thomas New Zealand circa 2002 NZLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s1.4, s11.1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 218
Commissioner of Inland Revenue v Dandelion Investments Ltd (2001) 20 NZTC 17,293 New Zealand circa 2001 CCH New Zealand flag 8
Re Hunter ex parte Commissioner of Inland Revenue (2000) 19 NZTC 15,722 New Zealand circa 2000 CCH New Zealand flag 20
Highfield v C of IR (2000) 19 NZTC 15,609 New Zealand circa 2000 CCH New Zealand flag 1
(1999) 19 NZTC 15,050 (1999) 19 NZTC 15,050 New Zealand circa 1999 CCH New Zealand flag 1
Union Steamship Co of New Zealand Ltd v C of IR (1996) 17 NZTC 12,630 New Zealand circa 1996 CCH New Zealand flag 1
(1993) 15 NZTC 10,212 (1993) 15 NZTC 10,212 New Zealand circa 1993 CCH New Zealand flag 7
(1993) 15 NZTC 10,187 (1993) 15 NZTC 10,187 New Zealand circa 1993 CCH New Zealand flag 10
Beasley v Roney [1891] UKLawRpKQB 26; (1891) 1 QB 509; 60 LJQB 408; 65 LT 153 United Kingdom 6 Feb 1891 CommonLII flag 8
Foley v Hill (1848) 11 HLCas 28; 9 ER 1002 House of Lords United Kingdom circa 1848 CommonLII flag 5
[1996] 2 NZLR 278 [1996] 2 NZLR 278 New Zealand circa 1996 LexisNexis flag 23
Knight v Commissioner of Inland Revenue [1991] 2 NZLR 30 New Zealand circa 1991 LexisNexis flag 23
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case) [1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561 United Kingdom circa 1989 LexisNexis flag 281
Lowe v Commissioner of Inland Revenue [1981] 1 NZLR 326 New Zealand circa 1981 LexisNexis flag 42
Reckitt and Colman (New Zealand) Ltd v Taxation Board of Review [1966] NZLR 1032 New Zealand circa 1966 LexisNexis flag 32
Hirschhorn v Evans [1938] 3 All ER 491 United Kingdom circa 1938 LexisNexis flag 1
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Lower Mainland Dairy Products Sales Adjustment Committee v Crystal Dairy Ltd [1933] AC 168; [1932] All ER Rep Ext 1005 United Kingdom circa 1932 LexisNexis / Westlaw flag 38
Joachimson v Swiss Bank Corporation [1921] 3 KB 110; [1921] All ER 92; 125 LT 338; 90 LJKB 973 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Fisk v Turvey [2023] NZHC 308 High Court of New Zealand New Zealand 27 Feb 2023 NZLII flag 1
"Waikato Law Review: The First Ten Years" (2002) 10 Waikato Law Review 39 Gibbons, Thomas New Zealand circa 2002 NZLII flag 1
Hyslop v Commissioner of Inland Revenue [2001] NZCA 41; [2001] 2 NZLR 329; (2001) 20 NZTC 17,031 Court of Appeal of New Zealand New Zealand 1 Mar 2001 NZLII flag 7
Peters v Davison HC Auckland CP432/97 [1999] NZHC 1921; [1999] 3 NZLR 744; (1999) 19 NZTC 15,391 High Court of New Zealand New Zealand 20 Aug 1999 NZLII flag 8
Commissioner of Inland Revenue v ANZ Banking Group (NZ) Ltd HC Wellington CP326/97 [1998] NZHC 1332; (1998) 18 NZTC 13,643 High Court of New Zealand New Zealand 4 Mar 1998 NZLII flag 3
Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd CA231/93 [1994] NZCA 215; [1994] 2 NZLR 681; (1994) 16 NZTC 11,150; (1994) 18 TRNZ 645 Court of Appeal of New Zealand New Zealand 11 May 1994 NZLII flag 58
Murphy v New Zealand Newspapers Ltd (1982) 5 TRNZ 876 New Zealand circa 1982 flag 1
Moore v Mitchel 30 F 2 circa 1994 4
R v Norfolk County Council (1891) 60 LJQB 379; 65 LT 222 United Kingdom circa 1891 flag 49
(1982) 139 DLR (3d) 769 (1982) 139 DLR (3d) 769 Canada circa 1982 flag 1

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