Lemmington Holdings Ltd v Commissioner for Inland revenue

JurisdictionNew Zealand
CourtUnspecified Court (New Zealand)
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4 cases
  • Ctc Resources Nl v Federal Commissioner of Taxation
    • Australia
    • Federal Court
    • Invalid date
  • Grenda Gillegao v Secretary of state for the home department
    • United Kingdom
    • Immigration Appeals Tribunal
    • 8 November 1988
    ...to in the determination: Birss v Secretary for Justice [1984] 1 NZLR 513. Lemmington Holdings Ltd v Commissioner for Inland Revenue [1984] 2 NZLR 214. Kioa and ors v Minister for Immigration and Ethnic Affairs and anr. [1988] Australian LR 321. R v Immigration Appeal Tribunal ex parte Bakht......
  • Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd
    • New Zealand
    • Court of Appeal
    • 21 June 2016
    ...Miller v Commissioner of Inland Revenue [1999] 1 NZLR 275 (CA) at 296; and Lemmington Holdings Ltd v Commissioner of Inland Revenue [1984] 2 NZLR 214 (HC) at 221. 27Reckitt and Colman, above n 26, at 1042–1043. 28 At 1038–1039. 29 At 1039–1044. 30 At 1046. 31 At 1047. 32Brierley Investments......
  • Michael Hill Finance (nz) Limited v The Commissioner of Inland Revenue
    • New Zealand
    • High Court
    • 10 December 2015
    ...of Inland Revenue (1993) 15 NZTC 10,187 (HC) at 10,203–10,204. See Lemmington Holdings (No 2) v Commissioner of Inland Revenue [1984] 2 NZLR 214 Joseph, above n 5, at 957. [42] As I read the cases, including the Supreme Court’s decision in Tannadyce32 which I address more fully below, there......

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