Case Notes 2011

The following are notes on topical cases decided during 2011. Click on the underlined title to view the note.


Re Queenstown Lakes Community Housing Trust; High Court Wellington, CIV-2010-485-1818, McKenzie J, 24 June 2011 - Community housing trust not charitable.

Mallowdale Enterprises Limited v CIR (2011) 25 NZTC 20-024 - Stage production investment costs deductible and not capital.

In re Draco Foundation (NZ) Charitable Trust (2011) 25 NZTC 20-032 - Partisan promotions rule out charitable status

Tauber et al v CIR High Court, Auckland CIV-2011-404-2036, Venning J, 12 August 2011 - Commissioner's access and removal powers revisited.

Ian David Penny and Gary John Hooper v CIR [2011] NZSC 95 - Commissioner wins surgeons' tax avoidance case.

BHL v CIR; CIV-2010-441-335, HC Napier, Courtney J, 7 October 2011 - Voting interest requires registered shareholding. 


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