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NRS Media Holdings Ltd v Commissioner of Inland Revenue - [2019] 2 NZLR 19

$30.00

Court of Appeal Wellington
CA728/2017; [2018] NZCA 472
12 June, 6 July 2018 (written submissions); 1 November 2018
Brown, Clifford and Williams JJ
Revenue — Capital/income distinction — Whether expenditure incurred in enhancing capital value of overseas subsidiaries — Income Tax Act 2007, s DA 2(1).
Revenue — Income tax — Deductions — Test for whether expenses claimed incurred in “deriving” dividend income from overseas subsidiaries — Income Tax Act 2007, s DB 55(1).

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