Alliance Group Ltd v CIR

10 May 1995 17 NZTC 12,066

I appeared as junior counsel. The case involved the tax treatment of a redundancy payment.

BASF New Zealand Ltd v CIR

10 October 1995 17 NZTC 12,136

I appeared as junior counsel. This is a leading case on the power of the Commissioner to amend assessments. The case reported at this citation is an interlocutory matter.

CIR v G

12 December 1995 17 NZTC 12,226

I appeared as lead counsel for the Commissioner. The Commissioner made an application to have a case stated returned to the Taxation Review Authority for amendment.

Cooper v CIR

11 November 1995 17 NZTC 12,216

I appeared as junior counsel. The case concerned whether pre-commencement expenditure of a joint venture was deductible.

King Country Electric Power Board v CIR

9 September 1995 NZTC 12,122

I appeared as lead counsel. The case concerned the tax treatment of provisions for holiday pay and the deductibility of terminal depreciation on a computer.

Mitsui & Co (NZ) Ltd v CIR

9 September 1995 17 NZTC 12,112

I appeared as lead counsel. This case concerned the technical issue whether and when certain bad debts could be written off.

New Zealand Refining Company Ltd v CIR

6 June 1995 17 NZTC 12,307

I appeared as junior counsel for the Commissioner. The case concerned the GST treatment of payments made by the Government to the Refining Company pursuant to a settlement deed.

Norton v CIR

8 August 1995 17 NZTC 12,207

I appeared as lead counse. The case concerned the true nature of what was classified in a real estate agents contract as reimbursing allowance.

Renouf Corporation Ltd v CIR

4 April 1995 17 NZTC 12,040

I appeared as lead counsel. This was an application by the taxpayer to review the decision of the Commissioner to release certain documents.

Wilson v CIR

5 May 1995 17 NZTC 12,047

I appeared as junior counsel. The case concerned the factors that the Commissioner could consider in deciding not to allow a late objection. It is a leading case on the issue.

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