Auckland Harbour Board v Commissioner of Inland Revenue information
Auckland Harbour Board v Commissioner of Inland Revenue
Court
Privy Council
Full case name
Auckland Harbour Board v Commissioner of Inland Revenue
Decided
24 January 2001
Citation(s)
[1999] NZCA 225; (1999) 19 NZTC 15,433
Transcript(s)
Court of Appeal judgment
Privy Council ruling
Court membership
Judge(s) sitting
Lord Steyn, Lord Hoffman, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Hobhouse of Woodborough
Auckland Harbour Board v Commissioner of Inland Revenue [1999] NZCA 225; (1999) 19 NZTC 15,433 is a prominent case in New Zealand tax law regarding the issue of tax avoidance.[1]
c 56 Crown Office Act 1877 c 41 Customs and InlandRevenue Amendment Act 1877 c 10 Customs, InlandRevenue, and Savings Banks Act 1877 c 13 Destructive...
payments since the InlandRevenue Department had opted to dispense the payments automatically rather than manually check the eligibility of tax residents....
Controller of Death Duties, BoardofInlandRevenue. Richard Lloyd-Roberts, CBE, Head of Personnel Management Branch, Ministry of Labour and National Service...
Division, Ministry of Labour Anthony Edward Killick Superintending Valuer, BoardofInlandRevenue John Kirkland FRIBA Architect, Boardof Control Octavius...
India Company took over revenue collection directly in the Bengal Presidency (then Bengal and Bihar), establishing a BoardofRevenue with offices in Calcutta...
Controller, Estate Duty Office, BoardofInlandRevenue. Hamilton Alexander Rosskeen Gibb, Laudian Professor of Arabic, University of Oxford. Arnold Alexander...
fertile inland property, and waterfalls that could power industry. He was told the company was eager to acquire land around harbours on both sides of Cook...
ADC. Civil Division Sir William Dennis Pile, KCB, MBE, chairman, BoardofInlandRevenue. Military Division Royal Navy Vice Admiral Richard Pilkington Clayton...
ore in Cleveland and the subsequent increase in revenue meant it could pay its debts. At the beginning of the 1860s it took over railways that had crossed...
Diggines, Chief Inspector of Taxes, BoardofInlandRevenue. Ernest Basil Gibson, Town Clerk of Sheffield. Patrick Hennessy, a Member of the Advisory Council...
Arthur Eborall CBE Chief Inspector of Taxes, BoardofInlandRevenue. Charles Edward FitzRoy, Solicitor to the Boardof Customs and Excise. Cedric Webster...
Hartlepool Gas and Waterworks Act 1849 (12 & 13 Vict. c. xxv) St. George's Harbour Act 1853 (16 & 17 Vict. c. ccxiii) ? Commercial and East India and Barking...
leave the coast of China by 24 August. That same day Macau barred British ships from its harbour at the request of Lin. The commissioner travelled in person...
parliaments of Great Britain or of Ireland). For acts passed up until 1707, see the list of acts of the Parliament of England and the list of acts of the Parliament...
and Swansea Bay Railway Act 1882 (45 & 46 Vict. c. cci) General Pier and Harbour Act 1861 (24 & 25 Vict. c. 45) Municipal Corporations Act 1883 (46 & 47...
Citizens' Association candidate for the Wellington HarbourBoard who was critical of the number of union secretaries on the Labour ticket for the 1941...
Frank Ashley Barrett, Commissioner and Secretary, BoardofInlandRevenue George Alexander Calder Ex-Secretary, Public Works Loan Board Sir Frederick William...
Iggulden, CBE, DSO, TD, Chief Valuer, BoardofInlandRevenue. Bernard Katz, Professor of Biophysics, University of London. Robert McErlean Kelly. For services...
County of Sutherland. Edmund Gerald Compton, Under-Secretary, HM Treasury. John Harold Evans, Commissioner and Secretary, BoardofInlandRevenue. Gilbert...
Williamson, Registrar of Death Duties, Edinburgh, BoardofInlandRevenue. Fred Williamson, OBE, Chairman of the Traffic Commissioners for Public Service...
Ministry of Defence. Cyril George Ware, Under Secretary, BoardofInlandRevenue. Dr Eric Ernest Westbrook. For public service. Sir Oliver Wright, G.C.V.O....
Professor of Medicine, University of Liverpool. Charles Sidney Foulsham, Chief Inspector of Taxes, BoardofInlandRevenue. Archibald Joseph Gill, MIEE, Assistant...