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.
31 July 2026
Case information summary (as at 31 July 2026) – Cases where leave granted (PDF, 87 KB)
Case information summary (as at 31 July 2026) – Cases where leave to appeal decision not yet made (PDF, 131 KB)
All years
Case name
Gerardus Peter van Uden v Commissioner of Inland Revenue
Case number
SC 108/2018
Summary
Civil Appeal – Income Tax Act 1994, s OE 1 – Meaning of “ permanent place of abode” –Taxation of income in New Zealand while working overseas – Whether the Court of Appeal was right to dismiss the applicant’s appeal against the High Court’s decision.
Result
A The application for leave to appeal is dismissed.
B The applicant must pay the respondent costs of $2,500.
19 March 2019
B The applicant must pay the respondent costs of $2,500.
19 March 2019
High Court decision
Court of Appeal decision
Leave judgment - leave dismissed
Case name
Malcolm Edward Rabson v Linda Gallagher, Malcolm Edward Rabson as Trustee of the Malcolm Rabson Family Trust and Wayne Seymour Chapman as Trustee of the Gallagher-Rabson Family Trust
Case number
SC 3/2017
Summary
Civil Appeal – Whether the Court of Appeal was correct to decline the application for clarification of the orders in Rabson v Gallagher [2011] NZCA 669.
Result
A The application for leave to appeal is dismissed.
B The applicant must pay costs of $2,500 to each of the first and third respondents. 5 April 2017 ________________ The application for recall is dismissed. 4 May 2017
B The applicant must pay costs of $2,500 to each of the first and third respondents. 5 April 2017 ________________ The application for recall is dismissed. 4 May 2017
Recall judgment
Leave judgment - leave dismissed
Case name
Malcolm Edward Rabson v Judicial Conduct Commissioner
Case number
SC 4/2017
Summary
Civil Appeal – Whether the High Court erred in striking out the applicant’s application for judicial review of the Judicial Conduct Commissioner’ s decision that it did not have jurisdiction to consider the applicant’ s complaint.
Result
A The application for leave to appeal is dismissed.
B The applicant must pay the respondent costs of $2,500.
27 March 2017
________________________
The application for recall is dismissed.
9 May 2017
B The applicant must pay the respondent costs of $2,500.
27 March 2017
________________________
The application for recall is dismissed.
9 May 2017
Leave judgment - leave dismissed
Recall judgment
HC judgment appealed from
Case name
Chatfield & Co Limited v Commissioner of Inland Revenue
Case number
SC 9/2017
Summary
Civil Appeal – Discovery – s 10 Judicature Amendment Act 1972 – Did the Court of Appeal err in deciding documents exchanged pursuant to a Double Taxation Agreement were not discoverable in judicial review proceedings?
Result
A The application for leave to appeal is dismissed.
B The applicant is to pay costs of $2,500 to the respondent. 11 April 2017
B The applicant is to pay costs of $2,500 to the respondent. 11 April 2017
High Court decision
Leave judgment - leave dismissed
Judgment appealed from
Case name
Ronnie Joseph de Wys and Penelope Helen Louisa de Wys v The Commissioner of Police
Case number
SC 14/2017
Summary
Civil Appeal – Criminal Proceeds (Recovery) Act 2009 ss 50 and 55– Whether the Court of Appeal erred in finding the applicants unlawfully benefitted from significant criminal activity.
Result
The applications for leave to appeal are dismissed.
4 May 2017
4 May 2017
High Court decision
Leave judgment - leave dismissed
Judgment appealed from
Case name
Malcolm Edward Rabson v Judicial Conduct Commissioner
Case number
SC 19/2017
Result
A The application for leave to appeal is dismissed.
B The applicant must pay the respondent costs of $2,500.
5 April 2017
B The applicant must pay the respondent costs of $2,500.
5 April 2017
Leave judgment - leave dismissed
Judgment appealed from
Case name
Malcolm Edward Rabson v Judicial Conduct Commissioner and Justices Elias, Young, Glazebrook, Arnold and O'Regan
Case number
SC 21/2017
Summary
Civil Appeal – Whether the Court of Appeal erred in declining to grant an extension of time for consideration of an application to dispense with security for costs.
Result
The application for leave to appeal is dismissed.
16 May 2017
_______________________________
The application for recall is dismissed.
23 June 2017
____________________
A The judgment delivered on 29 June 2017 is recalled and re-issued.
B The application for review is dismissed.
C The Registrar is directed not to accept for filing any further applications in relation to this matter.
7 July 2017
16 May 2017
_______________________________
The application for recall is dismissed.
23 June 2017
____________________
A The judgment delivered on 29 June 2017 is recalled and re-issued.
B The application for review is dismissed.
C The Registrar is directed not to accept for filing any further applications in relation to this matter.
7 July 2017
Court of Appeal decision
Leave judgment - leave dismissed
Recall judgment
Additional document
Case name
Clarence John Faloon v The Commissioner of Inland Revenue and The Official Assignee
Case number
SC 25/2017
Summary
Civil Appeal – Whether the Court of Appeal erred in declining the application for an extension of time for allocating a hearing date and filing the case on appeal.
Result
A The application for leave to appeal is dismissed.
B The applicant is to pay the first respondent costs of $2,500. 5 May 2017
B The applicant is to pay the first respondent costs of $2,500. 5 May 2017
High Court decision
Leave judgment - leave dismissed
Judgment appealed from
Case name
Chatfield & Co Limited v Commissioner of Inland Revenue
Case number
SC 55/2017
Summary
Civil Appeal – Tax Administration Act 1994, s 17 – Whether the Court of Appeal erred in finding that the Commissioner of Inland Revenue has not created a legitimate expectation by publishing operational statements.
Result
A The application for leave to appeal is dismissed.
B The applicant is to pay costs of $2,500 to the respondent.
11 August 2017
B The applicant is to pay costs of $2,500 to the respondent.
11 August 2017
Leave judgment - leave dismissed
High Court decision
Judgment appealed from
Case name
Jawahar Bhaskar Musuku v Commissioner of Inland Revenue
Case number
SC 73/2017
Summary
Civil Appeal – Court of Appeal (Civil) Rules 2005, r 35 – Whether the Court of Appeal erred in upholding the Deputy Registrar’ s decision declining to dispense with security for costs.
Result
An extension of time is granted but the application for leave to appeal is dismissed.
14 September 2017
14 September 2017
Leave judgment - leave dismissed
Judgment appealed from
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