Auckland Harbour Board v Commissioner of Inland Revenue
Appearance
Auckland Harbour Board v Commissioner of Inland Revenue | |
---|---|
Court | Privy Council |
Full case name | Auckland Harbour Board v Commissioner of Inland Revenue |
Decided | 24 January 2001 |
Citation | [1999] NZCA 225; (1999) 19 NZTC 15,433 |
Transcript | Court of Appeal judgment Privy Council ruling |
Court membership | |
Judges sitting | Lord Steyn, Lord Hoffman, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Hobhouse of Woodborough |
Auckland Harbour Board v Commissioner of Inland Revenue [1999] NZCA 225; (1999) 19 NZTC 15,433 is a prominent case in New Zealand tax law regarding the issue of tax avoidance.[1]
References
[edit]- ^ Alley, Clinton; Chan, Carrol; Dunbar, David; Gupta, Ranjana; Hodson, Alister; Holmes, Kevin; Keating, Mark; Maples, Andrew; Mason, Scott; Katherine=, Ritchie (2009). New Zealand Taxation 2009 - Principles, Cases and Questions (2009 ed.). Thomson Reuters. ISBN 978-0-86472-656-8.