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Elmiger v Commissioner of Inland Revenue     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Disputant v v Commissioner of Inland Revenue	[2013] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	6 Nov 2013	NZLII
Disputant v v Commissioner of Inland Revenue	[2012] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	11 Sep 2012	NZLII		1
Ian David Penny and Gary John Hooper v Commissioner of Inland Revenue	[2011] NZSCTrans 19		New Zealand	27 Jun 2011	NZLII
White v Commissioner of Inland Revenue HC Auckland CIV 2010-404-1188	[2010] NZHC 1826; (2010) 24 NZTC 24,600	High Court of New Zealand	New Zealand	12 Oct 2010	NZLII
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Case Z24	[2010] NZTRA 4; (2010) 24 NZTC 14,354	New Zealand Taxation Review Authority	New Zealand	4 Feb 2010	NZLII		1
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Avoidance, whether prosecution amounted to a vendetta	[2009] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	17 Sep 2009	NZLII
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		156
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
McIlraith v Commissioner of Inland Revenue	[2007] NZHC 1937; (2007) 23 NZTC 21,456	High Court of New Zealand	New Zealand	29 Jun 2007	NZLII		4
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		59

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Trending Towards Convergence"	[2020] JlATaxTA 4	Tretola, John Gaetano	Australia	circa 2020	AustLII
"Predication: the Test for Tax Avoidance in New Zealand Froma newtona toa ben Nevis"	[2015] VUWLawRw 44	Prebble, John; McIntosh, Hamish	New Zealand	circa 2015	NZLII
"Reading Legislation and Ivor Richardson"	[2002] VUWLawRw 44	McGrath, John	New Zealand	circa 2002	NZLII
"Fiscal Nullity"	(1989) 6 (2) Auckland University Law Review 155	Ohms, Chris	New Zealand	circa 1989	NZLII
"Joshua Williams Memorial Essay 1983: Fringe Benefits: The Definition of "Allowances" in Section 65(2)(b) of the Income Tax Act 1976"	(1984) 5 Otago Law Review 690	Elliffe, Craig M	New Zealand	circa 1984	NZLII
"The Effect of Section 108 of the Land and Income Tax Act 1954a case Note"	[1968] VUWLawRw 7	Editors	New Zealand	circa 1968	NZLII