Great North Motor Company Limited (in Receivership) v Commissioner of Inland Revenue

Judgment Date31 July 2017
Neutral Citation[2017] NZCA 328
Date31 July 2017
CourtCourt of Appeal
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5 cases
  • Dowden v Commissioner of Inland Revenue
    • New Zealand
    • High Court
    • 24 October 2019
    ...of Inland Revenue (No 2) [1958] NZLR 152 (SC) at 156–157; and Great North Motor Company Ltd (in rec) v Commissioner of Inland Revenue [2017] NZCA 328 at Babington v Commissioner of Inland Revenue [1957] NZLR 861 (SC) at 866–867; and Cross & Goulding v Commissioner of Inland Revenue [1987] 1......
  • Aztek Limited v The ATTORNEY-GENERAL
    • New Zealand
    • High Court
    • 24 July 2018
    ...the Chief Executive of LINZ acted lawfully in concluding 12 Great North Motor Company Limited (In Rec) v Commissioner of Inland Revenue [2017] NZCA 328 at that the properties be “excepted from offer back to the former owners or their successors”. This necessitates that I canvass some of the......
  • Commissioner of Inland Revenue v Commercial Management Limited
    • New Zealand
    • Court of Appeal
    • 3 October 2019
    ...of Inland Revenue [2001] UKPC 17, [2001] 3 NZLR 316 at [6]–[8]. See Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue [2017] NZCA 328, (2017) 28 NZTC 23-022, see especially at [5] and payable by the companies that had returned and paid GST output tax in relation to the fees......
  • Van Uden v Commissioner of Inland Revenue
    • New Zealand
    • Court of Appeal
    • 8 November 2018
    ...the consequence that there must be room for it 32 33 34 At [93]. Great North Motor Company Ltd (in rec) v Commissioner of Inland Revenue [2017] NZCA 328, (2017) 28 NZTC ¶23–022 at Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115, [2009] 2 NZLR 289 (footnote o......
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