Legal decisions - case notes: Case notes 2006
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 |
Over-market payments to a related person in the course of business |
08 November 2006 |
TRA Decision Number 15/2007 |
High Court substantially upholds validity of Section 17 Notice issued to taxpayer |
22 December 2006 |
Manu Chhotubhai Bhanabhai & Douglas Mark Andrew Burgess v The Commissioner of Inland Revenue |
20 December 2006 |
Manu Chhotubhai Bhanabhai & Douglas Mark Andrew Burgess v The Commissioner of Inland Revenue |
|
19 December 2006 |
J A Reid & Others v The Commissioner of Inland Revenue |
|
Commissioner directed to consider remission of penalties and interest |
15 December 2006 |
Chesterfields Pre-Schools Limited and Other v The Commissioner of Inland Revenue |
31 October 2006 |
The Commissioner of Inland Revenue v Churton Farms Limited. The Commissioner of Inland Revenue v Ngaturi Properties Limited |
|
08 August 2006 |
TRA04/2005 Decision Number 9/2006 |
|
02 August 2006 |
Jeffrey George Lopas and Lorraine Elizabeth McHerron v The Commissioner of Inland Revenue SC 2/2006 [2006] NZSC 56 |
|
07 July 2006 |
Commissioner of Inland Revenue v Philip John Duncan |
|
09 June 2006 |
TRA No. 018/05, Decision No. 8/2006 |
|
23 May 2006 |
The Commissioner of Inland Revenue v Zentrum Holdings Ltd |
|
Taxpayer successfully opposes Commissioner's application to adduce new evidence |
03 May 2006 |
TRA003/003 Decision Number 7/2006 |
01 May 2006 |
TRA Number 145/04, Decision Number 006/2006 |
|
31 March 2006 |
Graham Ashley Robert Palmer v The Commissioner of Inland Revenue |
|
30 March 2006 |
Donald Eugene Allen v The Commissioner of Inland Revenue |
|
30 March 2006 |
Clarence John Faloon v The Commissioner of Inland Revenue |
|
Taxpayer unsuccessful in attempt to compel Commissioner to accept and allow late objection |
22 March 2006 |
FB Duvall v The Commissioner of Inland Revenue |
21 March 2006 |
New Zealand Ostrich Export Company Limited v The Commissioner of Inland Revenue |
|
28 February 2006 |
J G Russell v The Commissioner of Inland Revenue |
|
24 February 2006 |
Prophet Investments Limited |
|
15 February 2006 |
Re: Next Generation Investments Ltd (in liq) v The Commissioner of Inland Revenue (Judicial Review) |
|
High Court discusses Commissioner's ability to settle tax litigation |
13 February 2006 |
Accent Management Limited & Ors v The Commissioner of Inland Revenue |
10 January 2006 |
TRA 003/05 Decision No 001/2006 |
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.
Date published: 17 Jul 2006
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