Supreme Court case information

Listed below are the substantive Supreme Court cases for the year along with appeals still to be determined or cases awaiting hearing. 

Information giving an overview of the case is included along with media releases and links to judgments being appealed when available.

All 2024 - 2014 Supreme Court cases dismissed or deemed to be dismissed where a notice of abandonment was received can be found here.

Transcripts for cases heard before the Supreme Court are included provided they are not suppressed. Transcripts from pre-trial hearings are not published until the final disposition of trial. These are unedited transcripts and they are not a formal record of the Court’s proceedings. The Ministry of Justice does not accept responsibility for the accuracy or completeness of any material and recommends that users exercise their own skill and care with respect to its use.

20 March 2026

Case information summary 2025 (as at 20 March 2026) –  Cases where leave granted (PDF, 88 KB)
Case information summary 2025 (as at 20 March 2026)  – Cases where leave to appeal decision not yet made (PDF, 123 KB) 

All years

Case name
LM v The Queen
Case number
SC 143/2013
Summary
Criminal Appeal – Crimes Act 1961, ss 132 and 144A – Whether the offences in s 132 of the Crimes Act 1961 require physical contact with a child and a desire for sexual gratification – Whether New Zealand has the power to legislate against conduct beyond its own territory, in particular where the conduct is lawful in the place where it occurs – Whether or not the evidence justified the applicant’s convictions – Whether the Court of Appeal erred in upholding the applicant’s guilty plea -  [2013] NZCA 145    CA 217/2012
Result
Leave to appeal against conviction on the charge under s 144A of the Crimes Act 1961 is granted.  

The approved ground of appeal is whether s 144A criminalises offending as a party under s 66 of the Crimes Act.

The application to appeal against conviction on the charge under ss 131A and 145A of the Films, Videos and Publications Classification Act 1993 is dismissed.
20 February 2014
______________________
Appeal dismissed.
13 August 2014
Media Releases
Leave judgment - leave granted
LM v R [2014] NZSC 9 [20 February 2014] (PDF, 44 KB)
Supreme court decision
LM v R [2014] NZSC 64 [5 June 2014] (PDF, 49 KB)
Substantive judgment
LM v R [2014] NZSC 110 [13 August 2014] (PDF, 186 KB)
Transcript

Hearing date : 17 June 2014

Elias CJ, McGrath, William Young, Glazebrook, Arnold JJ.
Case name
Commissioner of Inland Revenue v Redcliffe Forestry Venture Limited and others
Case number
SC 8/2012
Summary
Civil Appeal – Jurisdiction – High Court Rules, r 5.49 – The respondents sought to set aside a High Court judgment, holding that a forestry investment structure was created for the dominant purpose of tax avoidance and that was upheld by the Court of Appeal and the Supreme Court, on the basis that the Commissioner presented a false case to the Court by failing to disclose that another provision of the Income Tax Act 1994 was applicable – This was raised on appeal before the Supreme Court which refused to hear the argument – Whether the High Court has jurisdiction to hear and determine this proceeding – In the alternative, whether the proceeding should be struck out as an abuse of process.[2011] NZCA  638  CA 152/2010, CA 204/2010
Result
The application for leave to appeal is granted.
The approved questions are:

(i) whether the Commissioner’s challenge to the claim was appropriately brought under r 5.49; and
(ii) whether the judgment of the High Court should in any event have been upheld.

29 February 2012

_____________________________
Transcript

Hearing date : 19 June 2012

Elias CJ, Tipping, McGrath, William Young, Gault JJ.
Case name
Shane Daniel Hannigan  v The Queen
Case number
SC 20/2012
Summary
Criminal Appeal – Evidence – Evidence Act 2006, ss 43 and 94 – Appeal against conviction for arson – Propensity evidence – Whether propensity evidence admitted without regard to the balancing exercise required by s 43 to determine whether the probative value of the evidence is outweighed the risk that it would be unfairly prejudicial – Whether evidence related to the specific issue in dispute – Whether any direction to the jury as to how to use the evidence should have been given – Whether evidence amounted to separate criminal allegations that should have been brought as separate charges – Cross-examination – Whether Crown breached s 94 by cross-examining its own witness – Whether Court of Appeal should have applied Rongonui v R [2010] NZSC 92, [2011] 1 NZLR 23.CA 639/2011  [2012] NZCA 133
Result

A Leave to appeal is granted. 
B  The approved ground is whether the way in which Kirsty Hannigan was re-examined led to a substantial miscarriage of justice. 

30 May 2012

______________________

Appeal dismissed.

26 April 2013
Transcript

Hearing date : 22 October 2012

Elias CJ, McGrath, William Young, Chambers, Glazebrook JJ.
Case name
Michael Peter Stiassny, Grant Robert Graham, Forestry Corporation of New Zealand Limited (in receivership), Citic New Zealand Limited (in receivership), CNI Forest Nominees Limited and Bank of New Zealand v Commissioner of Inland Revenue
Case number
SC 21/2012
Summary
Civil Appeal – Goods and services tax – Restitution – Recovery of a GST payment paid by the first appellants to the respondent in the mistaken belief that they were personally liable for the debt – Whether secured creditors own the proceedings of sale of assets that are subject to registered fixed charges at the time of sale, if they are sold for less than the secured debts to which the charges relate – Whether the first appellants were entitled to apply the proceeds of sale of the Central North Island Forestry Partnership (CNIFP) assets to the payment of GST amount, in priority to the claims of the secured creditors – Whether the GST payment was “ debtor-initiated” in terms of s 95 of the Personal Property Securities Act 1999 (PPSA) – Whether s 95 of the PPSA barred the recovery of the GST payment if it was made under a mistake – Whether the second and third appellants have a cause of action in restitution for the recovery of their mistaken payment – Whether the first appellants have a cause of action in restitution for the recovery of their mistaken payment – Whether the security trustees have a cause of action in restitution for the recovery of the mistaken payment made by the first appellants to the Commissioner of Inland Revenue –  Whether “good faith” is a pre-requisite for a defence of the provision of good consideration to the payer to a claim for the recovery of a payment made under a mistake – Whether the first appellants are entitled to recover GST payment pursuant to their tax challenge cause of action pursuant to the Tax Administration Act 1994.SC 775/2010   [2012] NZCA 93
Result

A  Leave to appeal is granted.

B  The approved grounds are:

(i)  whether the GST payment was a “ debtor-initiated payment” in terms of s 95 of the Personal Property Securities Act 1999 so as to confer priority to the Commissioner over any claim to those moneys by any respondent;

(ii)  whether any of the appellants can recover the amount of GST so paid from the Commissioner on the basis that it was paid by the receivers under a mistaken belief that they were personally liable to pay it or on any other basis.

8 May 2012

_____________________________

The appeal is dismissed.

The appellants are to pay the respondent’ s costs in this Court in the sum of $40,000 together with reasonable disbursements as fixed by the Registrar.

28 November 2012
Transcript

Hearing dates : 27 and 28 September 2012

McGrath, William Young, Chambers, Gault, Blanchard JJ.
Case name
Richard Grant Simpson & Timothy Wilson Downes as receivers of Capital + Merchant Investments Limited (In Receivership) v Commissioner of Inland Revenue
Case number
SC 30/2012
Summary
CA 361/2011  [2012] NZCA 126
Dates

We grant leave to appeal.

The approved question is:

Were the applicants required to pay the GST on the sales to the Commissioner of Inland Revenue?

25 July 2012
Hearing
Notice of abandonment being filed, the appeal is deemed to be dismissed.
23 October 2012.
Case name
Manukau Golf Club Incorporated v Shoye Venture Limited
Case number
SC 36/2012
Summary
 CA  747/2011  [2012] NZCA154
Result

Leave to appeal is granted.

The approved questions are whether the Court of Appeal was wrong:

(i) to make no order for costs in respect of the appeal; and
(ii) to give no reasons.

19 July 2012

________________________

The appeal is allowed. 
The respondent must pay to the appellant, with respect to costs in the Court of Appeal, costs of $12,220, plus disbursements of $5,051.73. 
By agreement, no order as to costs in this Court. 

4 December 2012
Transcript

Hearing date : 4 October 2012

McGrath, William Young, Chambers, Glazebrook JJ.
Case name
Vincent Ross Siemer v The Solicitor-General
Case number
SC 37/2012
Summary
CA  417/2011  [2012] NZCA139
Result

Leave to appeal is granted. 
The approved ground is whether New Zealand courts have inherent power or jurisdiction to suppress judgments in criminal cases. 

19 July 2012

__________________

Appeal dismissed.
Mr Siemer must  surrender at the Registry of the High Court at Auckland at 9.00 am on Monday 16 July 2013.

 

12 July 2013
Transcripts

Hearing date : 15 November 2012

Hearing date : 14 February 2013

Elias CJ, McGrath, William Young, Chambers  Glazebrook JJ
Case name
Vincent Ross Siemer v Michael Richard Heron and others
Case number
SC 39/2012
Summary
Civil Appeal – Procedure – Security for costs – Whether the High Court erred in ordering that the applicant, an undischarged bankrupt, pay security for costs. CIV 2010 404 6880  17 March 2011
Dates

The application for leave to appeal is refused.

The applicant is to pay the First and Second Respondents costs of $2500.00.

18 July 2012.
Case name
K A  v The Queen
Case number
SC 40/2012
Summary
Criminal Appeal – Joinder – Crimes Act 1961, s 345D – The applicant was convicted on a charge of sexual violation – His brother was a co-accused at the same trial in relation to discrete offending – Whether the Court of Appeal erred in fact and law in finding that the trial Judge’s powers under s 345D were validly invoked and exercised. [2012]NZCA 183  CA 274/2011
Dates
Hearing
Case name
Ann Mary Seaton v Minister for Land Information
Case number
SC 44/2012
Summary
Civil – s 23 Public Works Act 1981– compulsory acquisition – whether s 23 empowers the Minister to acquire land indirectly required for a Government work – whether the Minister’s intention to transfer the easement interests to Transpower and Orion following acquisition meant that he had not acted for a proper purpose as required by s 23.[2012]NZCA 234  CA   360/2011
Result
The application for leave to appeal is granted. The approved ground is whether the Court of Appeal was correct in its interpretation and application of the relevant provisions of the Public Works Act 1981 in the circumstances of this case?
25 July 2012
___________________
A The appeal is allowed.
B The judgment of the Court of Appeal is set aside.
C The orders made in the High Court are restored.
D The respondent is to pay the appellant, with respect to costs in this Court, the sum of $25,000 together with disbursements to be fixed, if necessary, by the Registrar.
E  If the parties cannot agree on costs in the Court of Appeal, the Court of Appeal must fix them.
29 April 2013
Media Releases
Transcript

Hearing date : 13 November 2012

Elias CJ, McGrath, William Young, Chambers, Glazebrook JJ.
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