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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

List of cases

In this section you will find brief notes of decisions made by the Taxation Review Authority, the High Court, Court of Appeal, Privy Council and the Supreme Court. These case notes do not set out Inland Revenue policy, nor do they represent our attitude to the decision.

Cases this year

Title Decision date Case Appeal status

Taxation Review Authority clarifies the meaning of “stop” in s EC20

29 March 2019

TRA 004/18 and TRA 005/18 [2019] NZTRA 2

Pending

High Court clarifies when Commissioner’s Notice of Response is due following s 89K decision

25 March 2019

Peter William Mawhinney as Trustee of the Doug Vesey Trust v Commissioner of Inland Revenue [2019] NZHC 553

Pending

Supreme Court dismisses application for leave to appeal

19 March 2019

Gerardus Peter van Uden v Commissioner of Inland Revenue [2019] NZSC 29

Pending

Commissioner wins tax avoidance case against Cullen Group Limited in the amount of $51.5m plus interest and penalties

12 March 2019

Cullen Group Limited v The Commissioner of Inland Revenue [2019] NZHC 404

Pending

Commissioner wins liquidation rehearing

26 February 2019

The Commissioner of Inland Revenue v Chesterfields Preschools Limited & Therese Anne Sisson [2019] NZHC 272

Pending

Taxation Review Authority considers whether it has the power to approve publication of a taxpayer’s affairs on application by the taxpayer

20 February 2019

TRA 06/18 [2019] NZTRA 1

Pending

High Court clarifies the meaning of “year” for calculating “ongoing daily care” for the Child Support Act 1991

7 February 2019

P v Commissioner of Inland Revenue & Ors [2018] NZHC 98

Pending

High Court clarifies when payments made in support of overseas mission services qualify for tax credits

1 February 2019

The Church of Jesus Christ of Latter-Day Saints Trust Board and Coward v Commissioner of Inland Revenue [2019] NZHC 52

Pending

 

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Case notes by year

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