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.
28 November 2025
Case information summary 2025 (as at 28 November 2025) – Cases where leave granted (PDF, 87 KB)
Case information summary 2025 (as at 28 November 2025) – Cases where leave to appeal decision not yet made (PDF, 120 KB)
All years
Case name
Dollars and Sense Finance Limited v Rerekohu Nathan
Case number
SC 31/2007
Summary
Summary Civil appeal – enforceability of a registered mortgage – borrower forged the signature of one of the sureties, his mother, on the mortgage documents – lender’s solicitor had delivered the mortgage documents to the borrower to procure the signatures and express informed consent of the sureties – whether the borrower was the agent of the lender – whether the borrower’s fraud can be attributed to the lender – whether the surety has an in personam claim against the lender. CA 107/05 4 May 2007
Result
Application for leave to appeal granted.
29 June 2007
______________________
Appeal dismissed with costs of $15,000 and reasonable disbursements to the respondent.
8 April 2008
29 June 2007
______________________
Appeal dismissed with costs of $15,000 and reasonable disbursements to the respondent.
8 April 2008
Leave judgment - leave granted
Judgment appealed from
Transcript
Substantive judgment / Media release
Case name
Gustav & Co Limited v MacField Limited
Case number
SC 39/2007
Summary
Civil appeal – unconscionable bargain – contract for sale of commercial land – sole director of applicant company had a terminal illness – contract cancelled by respondent company when full deposit not paid – applicant company sought to recover partial deposit on the basis of unconscionable dealing due to director’s illness – whether the Court of Appeal erred in finding there was no duty to inquire – the extent of knowledge required for such a duty.CA 168/05 24 May 2007
Result
Application for leave to appeal granted.
4 September 2007
4 September 2007
Date of hearing
11 March 2008
Transcripts
- Hearing date 11 March 2008 (PDF, 235 KB)
Media Releases
- mediarelease gustav (PDF, 88 KB)
Court of Appeal decision
Leave judgment - leave granted
Substantive judgment
Case name
Georgina Kain, George Harry Couper Kain, George Charles Kain, George Thomas Carlton Kain and George Michael Kain and others v Jonathan Rhodes Hutton and others
Case number
SC 40/2007
Summary
Civil – dispute between family members over administration of a number of trusts – whether Court of Appeal erred in finding that resettlement of trust assets was valid – validity of exercise of power of appointment – power of advancement – s 41(c) of Trustee Act 1956 – whether appointment and settlement of shares was valid and not a fraud on the power – whether Court of Appeal erred in refusing to order the Second and Third Respondents to account to the trusts for profits made on the purchase of two farms – whether Court of Appeal erred in not finding a serious breach of trust – whether Court of Appeal erred in finding a particular part of consent order to be valid – interests of grandchildren – s 64A of Trustee Act 1956.CA 237/03, CA 271/04, CA 4/05 22 May 2007
Result
Leave to appeal granted.
20 November 2007
20 November 2007
Transcripts
- Hearing date 19 November 2007 SC 40/2007 (PDF, 128 KB)
- Hearing date 10 June 2008 SC 40/2007 (PDF, 281 KB)
Media Releases
- MR [2008] NZSC 61 (PDF, 88 KB)
Leave judgment - leave granted
Substantive judgment
KAIN AND ORS v HUTTON AND ORS SC 40/2007 [7 August 2008] (PDF, 113 KB)
Judgment appealed from
Case name
Ben Nevis Forestry Ventures Limited, Bristol Forestry Ventures Limited, Clive Richard Bradbury, Greenmass Limited, Gregory Alan Peebles and Estate of the Late Kenneth John Laird v Commissioner of Inland Revenue
Case number
SC 43/2007
Summary
Civil – income tax appeals – designated as test cases by Commissioner – all appellants investors in “Trinity” forestry scheme – whether Court of Appeal erred in upholding Commissioner’s assessments – correct approach to application of Peterson v CIR [2006] 3 NZLR 433 – whether appellants’ investment in scheme a tax avoidance arrangement within meaning of ss BB 9 and BG 1 of the Income Tax Act 1994 – whether insurance premiums required to be spread under accruals rules – whether Commissioner’s power to reconstruct arrangements to eliminate improper tax advantage exercised correctly – whether appellants took an abusive tax position – whether application of penalties to the appellants wrong in law and excessive.CA 21/05 11 June 2007
Result
Application for leave to appeal granted.
9 October 2007
____________________
Appeal dismissed. Costs to the respondent.
19 December 2008
9 October 2007
____________________
Appeal dismissed. Costs to the respondent.
19 December 2008
Media Releases
- MR [2008] NZSC 115 (PDF, 89 KB)
Leave judgment - leave granted
Recall judgment
Supreme court decision
Substantive judgment
Judgment appealed from
Transcript
Hearing date : 8 February 2008
Hearing date : 23 – 27 June 2008
Elias CJ, Tipping, McGrath Gault, Anderson JJ
Substantive judgment / Media release
Case name
Accent Management Limited, Lexington Resources Limited, and Redcliffe Forestry Ventures Limited v Commissioner of Inland Revenue
Case number
SC 44/2007
Summary
Civil – income tax appeals – designated as test cases by Commissioner – all appellants investors in “Trinity” forestry scheme – whether Court of Appeal erred in upholding Commissioner’s assessments – correct approach to application of Peterson v CIR [2006] 3 NZLR 433 – whether appellants’ investment in scheme a tax avoidance arrangement within meaning of ss BB 9 and BG 1 of the Income Tax Act 1994 – whether insurance premiums required to be spread under accruals rules – whether Commissioner’s power to reconstruct arrangements to eliminate improper tax advantage exercised correctly – whether appellants took an abusive tax position – whether application of penalties to the appellants wrong in law and excessive.CA 21/05 11 June 2007
Result
Application for leave to appeal granted.
9 October 2007
_____________________
Appeal dismissed. Costs to the respondent.
19 December 2008
9 October 2007
_____________________
Appeal dismissed. Costs to the respondent.
19 December 2008
Media Releases
- MR [2008] NZSC 115 (PDF, 89 KB)
Leave judgment - leave granted
Recall judgment
Supreme court decision
Substantive judgment
Substantive judgment /Media release
Transcript
Hearing date : 8 February 2008
Hearing date : 8 – 10 July 2008
Elias CJ, Blanchard, Tipping, McGrath , Anderson JJ
Judgment appealed from
Case name
Tumu Te Heuheu v Attorney – General and others
Case number
SC 49/2007
Summary
Civil – Treaty of Waitangi – Crown Forest Assets Act 1989 – Te Pumautanga o Te Arawa Settlement Deed, Part 12 – Settlement Deed aimed to settle historical breaches of Treaty in respect of 11 iwi or hapu affiliated with Te Arawa – Settlement Deed would be made unconditional by proposed legislation – Applicants sought declaration that Settlement Deed was in breach of Crown Forest Assets Act 1989, the agreements predating that Act, and the Crown’s fiduciary duties under the Treaty – High Court and Court of Appeal dismissed the claims. Whether the issues are justiciable – whether the agreement predating the 1989 Act (“the July 1989 Agreement” ) was a political compact and therefore unenforceable – whether Crown conduct is or was inconsistent with the July 1989 Agreement – the nature of the Crown’s fiduciary duty to Mäori under the Treaty and the July 1989 Agreement. CA 241/07; CA 247/07 2 July 2007
Leave judgment - leave granted
Result
Application for leave to appeal granted.
8 November 2007
______________________
Appeal withdrawn. No orders as to costs.
4 November 2008
Judgment appealed from
Case name
NZ Maori Council and The Federation of Maori Authorities Inc v Attorney-General and others
Case number
SC 50/2007
Summary
Civil – Treaty of Waitangi – Crown Forest Assets Act 1989 – Te Pumautanga o Te Arawa Settlement Deed, Part 12 – Settlement Deed aimed to settle historical breaches of Treaty in respect of 11 iwi or hapu affiliated with Te Arawa – Settlement Deed would be made unconditional by proposed legislation – Applicants sought declaration that Settlement Deed was in breach of Crown Forest Assets Act 1989, the agreements predating that Act, and the Crown’s fiduciary duties under the Treaty – High Court and Court of Appeal dismissed the claims. Whether the issues are justiciable – whether the agreement predating the 1989 Act (“the July 1989 Agreement” ) was a political compact and therefore unenforceable – whether Crown conduct is or was inconsistent with the July 1989 Agreement – the nature of the Crown’s fiduciary duty to Mäori under the Treaty and the July 1989 Agreement. CA 241/07; CA 247/07 2 July 2007
Leave judgment - leave granted
Judgment appealed from
Grant to intervene
Result
Application for leave to appeal granted.
8 November 2007
__________________
Appeal withdrawn. No orders as to costs.
4 November 2008
Case name
Alex Kwong Wong v The Queen
Case number
SC 53/2007
Summary
Summary Criminal – appeal against convictions – serious drug offending – whether trial should have proceeded with ten jurors – consistency of guilty verdicts with acquittal of the accused on other counts and acquittal of co-accused – whether Court of Appeal correctly applied R v H [2000] 2 NZLR 581 – whether verdict in relation to one (money laundering) count is unreasonable or cannot be supported having regard to the evidence – applicant seeking leave to raise various other new grounds as evidencing a substantial miscarriage of justice at trial.CA 329/06 6 July 2007
Result
Application for leave to appeal granted.
24 September 2007
________________________
Appeal allowed, convictions set aside. New trial ordered.
18 April 2008
24 September 2007
________________________
Appeal allowed, convictions set aside. New trial ordered.
18 April 2008
Substantive judgment
ALEX KWONG WONG v R SC 53/2007 [18 April 2008] (PDF, 26 KB)
Judgment appealed from
Application for rehearing or addition of new ground of appeal
Substantive judgment
Transcript
Case name
Mark Raymond Creedy v Commissioner of Police
Case number
SC 57/2007
Summary
Summary Civil appeal – employment law – police officer dismissed after a tribunal established under s 12 of the Police Act 1958 found him guilty of a number of misconduct charges – personal grievance proceedings commenced in Employment Relations Authority – whether Court of Appeal erred in finding that unjustifiable dismissal claim was out of time – whether there are “exceptional circumstances” for the purposes of ss 114(4) and 115 of Employment Relations Act 2000 – application of Wilkins & Field Ltd v Fortune [1998] 2 ERNZ 70 – whether Court of Appeal erred in finding that the actions of the s 12 tribunal could not be attributed to the Commissioner of Police and thus are not open to review in personal grievance proceedings.CA 234/06 24 July 2007
Result
Application for leave to appeal granted.
19 October 2007
_________________________
Appeal dismissed. No order for costs.
23 April 2008
19 October 2007
_________________________
Appeal dismissed. No order for costs.
23 April 2008
Transcripts
- Hearing date 10 March 2008 (PDF, 311 KB)
Media Releases
- mediarelease sc572007 000 (PDF, 78 KB)
Leave judgment - leave granted
Court of Appeal decision
Supreme court decision
Case name
Glenharrow Holdings Limited v Commissioner of Inland Revenue
Case number
SC 59/2007
Summary
Civil appeal – avoidance of GST under section 76 of Goods and Services Tax Act 1985 – whether the High Court erred in its findings of fact relating to the value of the mining license purchased by the applicant - whether the High Court erred when it concluded that the purchase price for the mining license was grossly inflated – whether the evidence was such that only one conclusion was reasonably open to the Court – whether a substantial miscarriage of justice occurred as a result of incorrect findings of fact – whether, given the High Court finding that the transaction was a genuine arms length agreement, there was a basis for a finding under section 76 that the transaction defeated the scheme and purposes of the Act– whether an open market value should be used when determining GST obligations where a transaction is genuine and at arms length – whether the Court of Appeal erred by conflating the value of a loan used to purchase an asset with the consideration paid – whether the Court of Appeal erred in its approach to determining the total consideration – whether it was open to the Court of Appeal to make a finding that the loan repayments amounted to an ‘ empty obligation’ – whether the Court of Appeal erred in its application of Peterson v CIR [2006] 3 NZLR 433CA 192/05 15 August 2007
Result
Application for leave to appeal granted. 4 October 2007
Leave judgment - leave granted
Substantive judgment / Media release
Judgment appealed from
Transcript
Hearing date : 8 – 10 July 2008
Elias CJ, Blanchard, Tipping, McGrath , Anderson JJ
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