Make a payment
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.

Title Decision date Case Appeal status

No appeal from interlocutory rulings

18 January 2005

TRA 33/00, TRA 002/2005

Section 99(4) argument fails

23 June 2005

Panmure Consultants Limited

Taxpayer's failure to pursue appeal results in dismissal for want of prosecution

22 July 2005

TJ Power v CIR

Taxpayer unsuccessful in appealing TRA decision on Russell template

01 September 2005

N T H Douglas v The Commissioner of Inland Revenue

Struck-off company has no rights

01 September 2005

Wire Supplies and Waikato Brokers Ltd v TRA and CIR

Use of section 17 notices upheld

14 July 2005

Vinelight Nominees Limited v CIR

Commissioner of Inland Revenue not able to add new ground to appeal

16 September 2005

Commissioner of Inland Revenue v Zentrum Holdings Ltd and Ngahemi Properties Ltd, as the Zentrum Holdings Group

Taxpayer must issue NOPA to "Default" assessment

08 September 2005

Donald Eugene Allen v Commissioner of Inland Revenue

Transaction held to involve tax avoidance under Goods and Services Tax Act

23 August 2005

Glenharrow Holdings Limited v Commissioner of Inland Revenue

Notice of defence struck out

08 August 2005

TRA No 09/012, Decision No 012/2005

Group loss offset rules unavailable to Loss Attributing Qualifying Company (LAQC)

12 September 2005

TRA No 006/04, Decision No 015/2005

Taxpayer challenges Commissioner's power to enforce a guarantee

31 August 2005

Michael John Peterson v Commissioner of Inland Revenue (Judicial Review)

High Court dismisses judicial review application

13 June 2005

Rogerson v Commissioner of Inland Revenue

Commissioner obtains Mareva injunction

13 September 2005

Chesterfield Preschools Ltd & Ors v The Commissioner of Inland Revenue

Warranty payments paid by overseas manufacturers of motor vehicles to importers not exempt from GST

07 March 2005

CIR v Motorcorp Holdings Ltd & Ors

Taxpayers refused leave to appeal to the Supreme Court

03 May 2005

Jarod Peter Hester & Ors v The Commissioner of Inland Revenue, SC 2/2005

Taxpayer wins film investment cases

28 February 2005

Peterson v CIR

Taxpayer seeks nullification of a company amalgamation

02 May 2005

Selectrix Management Limited v The Registrar of Companies and The Commissioner of Inland Revenue

Struck-off company has no status; objection rights can not be assigned

18 January 2005

TRA 046/01, TRA Dec 001/2005

Solicitor breaches undertaking

05 October 2005

The Commissioner of Inland Revenue v Manu Chotubhai Bhanabhai & Ors

Rescission of Mareva injunction

30 March 2005

Queen City Properties Group Limited and Others

No tenable cause of action

12 September 2005

TRA No 147/04, Decision No 13/2005

GST deregistration

24 March 2005

TRA 011/03

Declaratory judgment on deemed value payments by fishers

13 May 2005

Pacific Trawling Ltd & Forty South Ltd v the Chief Executive of the Ministry of Fisheries & the CIR

Commissioner's decision reviewed

06 October 2005

Claire Avon Rae Hollis v The Commissioner of Inland Revenue

Commissioner's decision not to allow financial relief upheld

04 April 2005

Mason Clarke v CIR, Christopher John Money v CIR

Commissioner properly exercised discretion not to grant financial relief

25 May 2005

William Murray McLean v CIR (Judicial Review)

Commissioner loses appeal

06 September 2005

Commissioner of Inland Revenue v Wellington Regional Stadium Trust

Certain ACC "Interest" receipts exempt from tax

14 June 2005

CIR v Buis and Burston

Application for leave to appeal to Supreme Court dismissed

01 June 2005

Motorcorp Holdings Ltd & Ors v CIR

Application for conditional leave to appeal to the Privy Council dismissed with costs

19 May 2005

CIR v Motorcorp Holdings Ltd & Ors

 

Green outline box with round corners.
Case notes by year

2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 

Green outline box with round corners.

Note: We are currently converting historical case notes into HTML format. If you are looking for case notes that are not published here you may find them by referring to the Tax Information Bulletin.