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Legal decisions - case notes: Case notes 2008

Case notes 2008

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

Section 157 catches agent

13 November 2008

Enterprises Lakeview Limited v the Commissioner of Inland Revenue

Commissioner's right to remove and copy electronic information

22 December 2008

Avowal Administrative Attorneys Limited and Ors v the District Court at North Shore and the Commissioner of Inland Revenue

Supreme Court ruling on "Trinity"

19 December 2008

Ben Nevis Forestry Ventures Limited and Ors v the Commissioner of Inland Revenue

The court confirmed section 76 is a general anti-avoidance provision and every avoidance issue needs to be addressed objectively on its merits

19 December 2008

Glenharrow Holdings Limited v the Commissioner of Inland Revenue

Application for review on grounds of bias unsuccessful

19 December 2008

J G Russell v the Taxation Review Authority and the Commissioner of Inland Revenue

Summary judgment application for GST refund

17 December 2008

Sadiqs as Trustees of Azura Family Trust

Supreme Court upholds common law position on proof of amount in PAYE and GST offending

12 December 2008

Smith v R

Taxpayers' second judicial review successful

25 November 2008

Chesterfields Preschools Limited and Ors v the Commissioner of Inland Revenue

Commissioner's right to withhold a GST refund

11 November 2008

Contract Pacific Limited v the Commissioner of Inland Revenue

Demand is not of substantial assistance in determining whether money is payable under the Unclaimed Money Act 1971

3 November 2008

Westpac Banking Corporation, Bank of New Zealand and ANZ National Bank Limited v CIR

Procedural irregularities in tax assessments

24 September 2008

JD & CE Henson Partnership & Ors v Commissioner of Inland Revenue

Forfeiture of shares taxable under FIF regime

23 September 2008

Govind Prasad Saha v CIR CIV 2007-485-701

No deduction for fines

17 September 2008

TRA 105/05 Dec 9/2008

Judicial review granted for delay

04 September 2008

Peter Allan Harris v the District Court at Auckland and CIR

TRA has jurisdiction to substitute an assessment

13 August 2008

Beckham v CIR

Test for intention/purpose

12 August 2008

CIR v Boanas, Boanas, Railton and Railton (Mt Rosa Partnership)

Application to represent a taxpayer company by virtue of a long-standing association with the company

08 March 2008

Central Equipment Company v The Commissioner of Inland Revenue

Commissioner's output assessment successfully challenged

09 May 2008

TRA 036/02 Decision 6/2008

Jurisdiction of the District Court in tax claim

24 April 2008

Diederik Meenken v District Court, Masterton and The Commissioner of Inland Revenue

ANZ has second cause of action struck out

15 April 2008

Case ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue CIV 2005-485-1037, 1038, 1039; 2006-485-1105, 1108, 1109, 1111 (Strike-out application)

Accountants' advice documents must be discovered

15 April 2008

ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue CIV 2005-485-1037, 1038, 1039; 2006-485-1105, 1108, 1109, 1111. (Discovery application)

Supreme Court decides on taxpayer secrecy

14 April 2008

Westpac Banking Corporation Limited, BNZ Investments Limited, ANZ National Bank Limited and Ors v The Commissioner of Inland Revenue SC 66 and 67/2007

Child support - retrospective reviews and departures

24 April 2008

IPD v KME and The Commissioner of Inland Revenue

Final determination in the High Court stands

11 April 2008

Commissioner of Inland Revenue v Central Equipment Company Limited

When dividends are paid

04 June 2008

TRA Decision 07/08

Qualifying trust and corpus

13 March 2008

TRA decision 05/08

Tax advisor's statutory non-disclosure right narrower than legal professional privilege

03 March 2008

Iain Wilson Blakeley v The Commissioner of Inland Revenue

A deed of gift of money and declaration of trust

28 February 2008

Begg and Jacksons v The Commissioner of Inland Revenue

Judicial review

27 February 2008

Gary James Christieson v The Commissioner of Inland Revenue

Trinity supreme court hearing adjourned

19 February 2008

Ben Nevis Forestry Ventures Limited, Accent Management Limited and Ors v The Commissioner of Inland Revenue

Commissioner entitled to recover interest and outstanding taxes

12 February 2008

The Commissioner of Inland Revenue v Ron West Motors (Otahuhu) Limited

Physical receipt of income not necessary to be affected by a tax avoidance arrangement

08 February 2008

TRA Decision Number 04/08

Delegated authority

02 April 2008

Shirley and Ronald Marshall v The Commissioner of Inland Revenue

Orders for discovery

22 January 2008

TRA decision number 03/08

Commissioner entitled to use section 19 during the dispute resolution process

25 January 2008

Gerald Malcolm Foxley and Anor v The Commissioner of Inland Revenue

Trainer's percentage is exempt income

11 January 2008

TRA Decision Number 2/08

 

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Case notes by year

2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 

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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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