Marac Life Assurance Ltd v Commissioner of Inland Revenue
| Jurisdiction | New Zealand |
| Year | 1986 |
| Date | 1986 |
| Court | Court of Appeal |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
27 cases
-
Fuji Finance Inc. v Aetna Life Insurance Company Ltd
...Companies and the Secretary of State relied on cases to which the Vice-Chancellor had not been referred namely, Marac Life Assurance Ltd v Commissioners of Inland Revenue (1986) 1 NZLR 694; NM Superannuation Pty Ltd v Young (1993) 113 ALR 39 and Jones v AMP Perpetual Trustee Co NZ (1994) 1 ......
-
R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
...confirmed by Ministerial statements in parliamentary debates. 91In that respect the present case is analogous to Marac Life Assurance Ltd. v. Commissioner of Inland Revenue [1986] 1 NZLR 694, cited in the discussion in Bennion on Statutory Interpretation, 3rd ed. (1997) 520-521. There an i......
-
Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
...a test for sham, whether ‘the [documents do] not reflect the true agreement between the parties’. Later still, in Marac Life Assurance Ltd v Commissioner of Inland Revenue, Richardson J emphasised that 108: ‘The true nature of a transaction can only be ascertained by careful consideration o......
-
INTELLIGENT MONEY LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00236 (TCC)
...LJ – relying on the decisions of the Court of Appeal in New Zealand in Marac Life Assurance Limited v Commissioner of Inland Revenue [1986] 1 NZLR 694 and the Federal Court of Australia in N M Superannuation Pty Limited v Young 113 ALR 39 – found that there was sufficient uncertainty in the......
Request a trial to view additional results
1 books & journal articles
-
Of 'sham' and other lessons for Australian revenue law.
...above n 8, 241. (62) See above Part III. (63) (2007) 65 ATR 336, 342. (64) Marac Life Assurance Ltd v Commissioner of Inland Revenue [1986] 1 NZLR 694, 706. (65) Income Tax Assessment Act 1936 (Cth) s 260. (66) See, eg, Income Tax Assessment Act 1936 (Cth) s 100A. (67) Roads and Traffic Aut......