Case Notes 2010

The following are notes on topical cases decided during 2010. Click on the underlined title to view the note.

Case Z 23 (2010) 24 NZTC 14,334 (TRA) - loans from company treated as income.

CIR v Penny and Hooper (2010) 24 NZTC 24,287 (CA) - "Surgeons, salaries and structures".

Avowal Adminstrative Attorneys Ltd & Ors v CIR (2010) 24 NZTC 24,252 - Commissioner's powers to seize electronic data confirmed.

Rauch & Ors v Maguire & Anor [2010] 2 NZLR 845 - Beneficiary access to trust information.

Larmer v CIR (2010) 24 NZTC 24,016 - Hardship relief provisions narrowed?

Education Administration Limited v CIR (2010) 24 NZTC 24,238 - GST avoidance not a matter of scale.

Canterbury Development Corporation & Ors v Charities Commission (2010) 24 NZTC 24,143; Re Education New Zealand Trust (2010) 24 NZTC 24,354 - Cases suggest charity being narrowed.

Krukziener v CIR: CIV-2010-404-728, High Court Auckland 17 September 2010 - Loans as income upheld.

Contract Pacific Limited v CIR [2010] NZSC 136 - GST refunds may be withheld indefinitely.

If you require further information about any of these cases, click here.