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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Case notes 2019

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

Unsuccessful strike-out application to Commissioner of Inland Revenue’s Property Law Act 2007 claim

30 July 2019, reissued on 31 July 2019

Commissioner of Inland Revenue v Wallace and Mancer (as executors of the estate of Robertson) and ors [2019] NZHC 1820

Pending

Commissioner successful in tax avoidance case

27 September 2019

[2019] NZTRA 5

Pending

Court of Appeal confirms deductions for bad debts not available as operating a “Benevolence on the Conscience Loan Fund” not a money lending business

26 July 2019

Boon Gunn Hong v Commissioner of Inland Revenue [2019] NZCA 336

Pending

Taxation Review Authority considers ‘taxable activity’ and entitlement to input tax deductions

15 August 2019

TRA 06/18 [2019] NZTRA 4

Pending

Taxation Review Authority considers whether the repayment of a loan can generate an input tax deduction

13 June 2019

TRA 08/18 [2019] NZTRA 3

Pending

Supreme Court application for leave to appeal dismissed

7 August 2019

Commissioner of Inland Revenue v Chatfield & Co Ltd [2019] NZSC 84

Pending

High Court considers whether a geothermal turbine hall is a building for depreciation purposes

1 July 2019

Mercury NZ Limited v The Commissioner of Inland Revenue [2019] NZHC 1524

Pending

High Court clarifies that the insuring of an identified risk is not a financial service and the premia paid are not exempt from tax pursuant to ss 3(1)(h) and 3(1)(l) of the Goods and Services Tax Act 1985.

8 May 2019

Provident Insurance Corp Ltd v The Commissioner of Inland Revenue [2019] NZHC 995

Pending

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

High Court considers whether a repayment of a loan can generate an input tax deduction

10 October 2019

Darryl Patrick Burke v Commissioner of Inland Revenue [2019] NZHC 2569

Pending

Court of Appeal considers Commissioner’s opposition to the restoration of companies to the New Zealand Companies Office register to protect the integrity of the tax system

3 October 2019

Commissioner of Inland Revenue v Commercial Management Ltd [2019] NZCA 479

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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