Zentrum Holdings Limited and Ngahemi Properties Limited  v The Commmisioner of Inland Revenue - SC 44/2006

Civil – tax administration – in Taxation Review Authority (“TRA”) CIR argued unsuccessfully that Zentrum had benefited by a tax avoidance arrangement – on appeal to High Court CIR sought to argue that relevant transactions were shams – whether jurisdictional bar to raising sham argument for first time in High Court – whether it would have been open to CIR to employ sham argument in TRA – whether CIR v VH Farnsworth Ltd [1984] 1 NZLR 428 applies – whether sham argument is subject to time bar in Tax Administration Act 1994, s 108CA 215/05 23 May 2006