Auckland Harbour Board v Commissioner of Inland Revenue
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]
| 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(s) | [1999] NZCA 225; (1999) 19 NZTC 15,433 |
| Transcript(s) | Court of Appeal judgment Privy Council ruling |
| Court membership | |
| Judge(s) sitting | Lord Steyn, Lord Hoffman, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Hobhouse of Woodborough |
References
- 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.
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