Inland Revenue Commissioner (New Zealand) v Canterbury Frozen Meat Company Ltd

JurisdictionNew Zealand
Date1994
Year1994
CourtCourt of Appeal
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37 cases
  • Taylor v The Chief Executive of The Department of Corrections
    • New Zealand
    • Court of Appeal
    • 8 Octubre 2015
    ...v Electricity Corp of New Zealand [1992] 3 NZLR 41 (CA) at 48. 15 Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd [1994] 2 NZLR 681 (CA) at 16 These are: the Chief Executive's response declining the first interview request; the request from Mr Gillespie asking for a review of......
  • South Seas Tuna Corporation Limited v Betty Palaso as Commissioner General, Internal Revenue Commission and Internal Revenue Commission of Papua New Guinea (2019) SC1761
    • Papua New Guinea
    • Supreme Court
    • 14 Febrero 2019
    ...[1989] 2 SCR 848 Chopra v Canada (Attorney General) 2013 FC 644 Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd [1994] 2 NZLR 681 Commissioner of Taxation v Ryan [2000] HCA 4; (2000) 201 CLR 109 Cooper Brooks (Wollongong) Pty Ltd v Commissioner of Taxation (1980) 147 CLR 297 ......
  • Taylor v The Chief Executive of The Department of Corrections
    • New Zealand
    • Court of Appeal
    • 8 Octubre 2015
    ...Council v Electricity Corp of New Zealand [1992] 3 NZLR 41 (CA) at 48. Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd [1994] 2 NZLR 681 (CA) at We prefer to rely upon Mr Sherlock’s detailed report provided to Mr Carruthers at the time he made his decision. [36] With regard t......
  • Tannadyce Investments Ltd v Commissioner of Inland Revenue
    • New Zealand
    • Supreme Court
    • 20 Diciembre 2011
    ...a decision is arguably not an “assessment” for the purposes of the Act ( Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd [1994] 2 NZLR 681 (CA)) or where crucial natural justice issues impinge on the validity of the process and can conveniently be considered separately; or mo......
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