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Eggers v Commissioner of Inland Revenue CA25/86 6

[1988] NZCA 281; [1988] 2 NZLR 365; (1988) 11 TRNZ 669; (1988) 10 NZTC 5,153

Court of Appeal of New Zealand

New Zealand

30th June, 1988

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NRS Media Holdings Ltd v Commissioner of Inland Revenue	[2018] NZCA 472; [2019] 2 NZLR 19	Court of Appeal of New Zealand	New Zealand	1 Nov 2018	NZLII
Disputant O v Commissioner of Inland Revenue	[2017] NZTRA 4	New Zealand Taxation Review Authority	New Zealand	26 Jul 2017	NZLII
Disputant Landlord v Commissioner of Inland Revenue	[2013] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	31 Oct 2013	NZLII
Trustees of the B Trust v Commissioner of Inland Revenue	[2013] NZTRA 5	New Zealand Taxation Review Authority	New Zealand	30 Sep 2013	NZLII
Colonial Mutual Life Assurance Society Ltd (Life Branch) v Commissioner of Inland Revenue HC Wellington AP214/91	[1994] NZHC 1053; (1994) 16 NZTC 11,341; (1994) 19 TRNZ 74	High Court of New Zealand	New Zealand	21 Sep 1994	NZLII
Case L19 v Commissioner of Inland Revenue	[1989] NZTRA 7; (1989) 12 TRNZ 646; (1989) 11 NZTC 1,125	New Zealand Taxation Review Authority	New Zealand	3 Feb 1989	NZLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Act 1916 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pacific Rendezvous Ltd v CIR	[1986] TRNZ 571		New Zealand	circa 1986			1
Calkin v Commisioner of Inland Revenue CA69/83	[1984] NZCA 18; [1984] 1 NZLR 440; (1984) 7 TRNZ 100; (1984) 6 NZTC 61,781	Court of Appeal of New Zealand	New Zealand	10 May 1984	NZLII		36
(1984) 6 NZTC 60,230	(1984) 6 NZTC 60,230		New Zealand	circa 1984	CCH New Zealand		1
Grieve v CIR	[1984] 1 NZLR 101		New Zealand	circa 1984	LexisNexis		45
FCT v Total Holdings (Aust) Pty Ltd	(1979) 9 ATR 885-888		Australia	circa 1979	Legal Online / Westlaw		1
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		94
Banks v CIR	[1978] 1 NZLR 472		New Zealand	circa 1978	LexisNexis		1
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		94
Harley v CIR	[1971] NZLR 482		New Zealand	circa 1971	LexisNexis		6
Public Trustee v Commissioner of Taxes	[1938] NZLR 4		New Zealand	circa 1938	LexisNexis		1
Ward & Co Ltd v Commissioner of Taxes	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw		48
Birmingham and District Cattle By-Products Co Ltd v Inland Revenue Commissioners	(1919) 12 Tax Cas 92		United Kingdom	circa 1919			18

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