Legal decisions - case notes: Case notes 2009
Case notes 2009
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 |
Taxation Review Authority held relocation drivers are independent contractors and not employees |
11 February 2009 |
TRA Decision 4/2009 |
The Commissioner is correct not to exercise statutory discretion |
24 February 2009 |
TRA 017/08 Decision 5/2009 |
20 February 2009 |
Westpac Banking Corporation v Commissioner of Inland Revenue |
|
Time of assessment by Commissioner not seen as justification to uphold judicial review |
3 February 2009 |
Amaltal Fishing Company Limited v Commissioner of Inland Revenue |
Value of gain in kind when calculating FIF income or loss was market value of shares disposed of |
13 March 2009 |
Govind Prasad Saha v Commissioner of Inland Revenue CA 617/2008 |
The creation of a trust gives rise to a gift for gift duty purposes |
30 April 2009 |
Begg, Jackson and Jackson v Commissioner of Inland Revenue |
TRA allows deduction for GST input tax on legal services provided in trusts |
27 February 2009 |
TRA Decision Number 06/2009; TRA 67/05 and 70/05 |
28 April 2009 |
ANZ National Bank Limited & Others v Commissioner of Inland Revenue |
|
"Structured finance" transactions are tax avoidance arrangements |
15 July 2009 |
BNZ Investments Limited & Ors v Commissioner of Inland Revenue |
13 May 2009 |
Ben Nevis Forestry Ventures Limited & Ors v Commissioner of Inland Revenue [2009] NZSC 40 |
|
08 April 2009 |
Westpac v Commissioner of Inland Revenue |
|
11 May 2009 |
TRA No 029/07 Decision 10/2009 |
|
29 July 2009 |
Commissioner of Inland Revenue v Trustees in the Mangaheia Trust and Trustees in the Te Mata Property Trust |
|
Court of Appeal says omission to act can be aiding or abetting |
26 June 2009 |
Neil George Evans v Commissioner of Inland Revenue |
No exceptional circumstances to allow a challenge outside the response period |
19 June 2009 |
TRA Decision No 12/2009 |
Interlocutory application for stay of liquidation proceedings pending judicial review dismissal |
20 April 2009 |
Berrytime Land Limited and Berrytime Limited v Commissioner of Inland Revenue |
26 May 2009 |
Commissioner of Inland Revenue v Albany Food Warehouse Ltd |
|
Expenditure must be significantly in connection with determination of assessable income |
20 April 2009 |
TRA Decision Number 08/2009, TRA Number 023/2007 |
31 July 2009 |
Commissioner of Inland Revenue v Chesterfields et al |
|
15 July 2009 |
Commissioner of Inland Revenue v Colin Skudder |
|
8 May 2009 |
Avowal Administrative Attorneys Ltd & Ors v The District Court at North Shore & The Commissioner of Inland Revenue |
|
Taxpayer should proceed to challenge proceedings when disputing the validity of a Notice of Response |
26 June 2009 |
Commissioner of Inland Revenue v Alam and Begum |
16 January 2009 |
TRA Decision Number 1/2009 |
|
14 January 2009 |
TRA Decision Number 03/2009 |
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: 30 Mar 2009
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