Company's liability for income tax payable by former company

Case Law – BNZ Finance Ltd v. Holland, Commissioner of Inland Revenue (New Zealand) & Anor. [1997] BTC 555

Group relief, purchased tax losses

Case Law – Commissioner of Inland Revenue (New Zealand) v. Challenge Corporation Ltd. [1986] BTC 442

Information, Revenue's powers

Case Law – New Zealand Stock Exchange and Anor v. Commissioner of Inland Revenue (New Zealand). [1991] BTC 347

Insurance companies, interest on overdue premiums

Case Law – Commissioner of Inland Revenue v Colonial Mutual Life Assurance Society Ltd. [2002] BTC 9

Out-of-time assessments

Case Law – Lloyds Bank Export Finance Ltd v. Commissioner of Inland Revenue (New Zealand). [1991] BTC 255

Profits from disposal of assets, capital or income

Case Law – Rangatira Ltd v. Commissioner of Inland Revenue (New Zealand). [1997] BTC 111

Projected liability under warranty deductible in accounting year when vehicles sold

Case Law – Commissioner of Inland Revenue (New Zealand) v. Mitsubishi Motors Ltd. [1995] BTC 398

Sale of land

Case Law – Lowe & Ors. v. The Commissioner of Inland Revenue (New Zealand). [1984] BTC 3

Tax avoidance scheme

Assignment by partner of rights under partnership agreement

Case Law – Hadlee & Anor v. Commissioner of Inland Revenue (New Zealand). [1993] BTC 133

Financing production of feature films, meaning of arrangement

Case Law – Peterson v Inland Revenue Commissioner (New Zealand). [2010] BTC 129