Skip to main content
Tukua mai
File & Pay
Display pages under Tukua mai File & Pay
File and Pay - Terms of Use
Search
Search
Toggle navigation
Ko wai mātou
About the Judiciary
Display pages under About the Judiciary
Statement of Principles
Our court system
Role of courts
Display pages under Role of courts
Learn about our courts
Branches of government
Opening of parliament
Role of the judges
Display pages under Role of the judges
Role of the Chief Justice
Pōwhiri and ceremonial sitting new Chief Justice
Former Chief Justices
Heads of bench
Appointments
Communicating with judges
The Office of the Chief Justice | Te Tari Toko i te Tumu Whakawā
How decisions are made
Display pages under How decisions are made
Bail decisions
Sentencing decisions
Structure of the court system
History of court system
Judicial committees
Rules Committee
Display pages under Rules Committee
Improving Access to Civil Justice
2021 Further Consultation
2020 - 2021 Response to Initial Consultation
2019 - 2020 Initial Consultation
Costs for litigants-in-person
What's new
Membership
Current projects
Consultation and discussion papers
Rule-making policies
Meetings and minutes
Criminal Rules Sub-Committee
Contact
Resources and links
Judicial conduct
Research guidelines
Contact
Ngā kōti
The courts
Display pages under The courts
Supreme Court
Display pages under Supreme Court
Judgments
Twenty years of the Supreme Court – Te Kōti Mana Nui
Judges and Acting Judges
Former Supreme Court Judges
How cases are heard
Legislation
History and role
Upcoming cases
Case information
Reserved decisions
Judgment delivery expectations
Annual statistics
The Supreme Court complex
Visiting the Supreme Court
Supreme Court File and Pay
Contact
Court of Appeal
Display pages under Court of Appeal
Judgments
Judges
How cases are heard
Legislation
History and role
Judgment delivery expectations
Upcoming cases
Annual statistics
Court of Appeal File and Pay
Contact
High Court
Display pages under High Court
Judgments
Judges
How cases are heard
Legislation
History and role
Judgment delivery expectations
Annual statistics
Case management lists
High Court File and Pay
Contact
District Court
Information about other courts and tribunals
Te tomo i te kōti
Going to court
Display pages under Going to court
Find a court
Calendar
Display pages under Calendar
Daily Lists and upcoming cases
Supreme Court
Court of Appeal
Media
Display pages under Media
In-court media coverage
Rules and resources
Access to court information
Media and Courts Committee
Media contact centre
Contact a court
Practice directions
Display pages under Practice directions
Practice notes
Practice guidelines
Preparing for court
File and Pay
Text message reminder District Court appearance
Ngā whakataunga
Judgments
Display pages under Judgments
Supreme Court
Court of Appeal
High Court
Other Courts Judgments of Public Interest
Ministry of Justice database
Ngā Pāho Tikinoa
Streaming
Ngā whakaputanga
Publications
Display pages under Publications
Speeches, papers and interviews
Reports
Display pages under Reports
Memorandum for incoming Attorney-General
Chief Justice's 2022 Annual Report
Digital Strategy for Courts and Tribunals of Aotearoa New Zealand
Announcements
Display pages under Announcements
COVID-19 Information
Statistics
Resource sheets
Home
The courts
Supreme Court
Judgments
Motorcorp Holdings Limited And Ors v The Commissioner of Inland Revenue
Print this page
Print this page
Motorcorp Holdings Limited And Ors v The Commissioner of Inland Revenue - [2005] NZSC 30
Date of Judgment
01 June 2005
Decision
Motorcorp Holdings Limited And Ors v The Commissioner of Inland Revenue (PDF 18 KB)
Back to top
