Case Notes 2012

The following are notes on topical cases decided during 2012. To read the case note click on the underlined case name:

Sovereign Assurance Company v Commissioner of Inland Revenue [2012] NZHC 1760 - Financial arrangement rules trump accounting treatment.

Sayes v Tamatekapua [2012] NZCA 524 - Current market value means GST exclusive.

Tauber v CIR (2012) 25 NZTC 20-143 (CA) - Wide investigative powers confirmed.

B v Chief Executive of the Ministry of Social Development [2012] NZHC 3165 - Gifting threshold shock for residential care subsidies