Gerardus Peter van Uden v Commissioner of Inland Revenue - 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

Related Documents

High Court decision — VAN UDEN v THE COMMISSIONER OF INLAND REVENUE [2017] NZHC 2554 [19 October 2017]

Court of Appeal decision — VAN UDEN v COMMISSIONER OF INLAND REVENUE [2018] NZCA 487 [8 November 2018]

Leave judgment - leave dismissed — GERARDUS PETER VAN UDEN v COMMISSIONER OF INLAND REVENUE [2019] NZSC 29[19 March 2019] (PDF 48 KB)