Ch’elle Properties (NZ) Limited v Commissioner of Inland Revenue - SC 46/2007
Summary
Summary Civil appeal – Goods and Services Tax Act 1985 – whether s 76 constitutes an objective or subjective test – whether there can be tax avoidance where there is no tax advantage.CA 126/04 25 June 2007
Result
Application for leave to appeal dismissed. 6 September 2007
Related Documents
Leave judgment - leave dismissed — CH'ELLE PROPERTIES (NZ) LIMITED v COMMISSIONER OF INLAND REVENUE SC 46/2007 [6 September 2007] (PDF 17 KB)
Additional Information
CH'ELLE PROPERTIES (NZ) LTD V COMMISSIONER OF INLAND REVENUE CA CA126/04 25 June 2007