Alcan New Zealand Ltd v Commissioner of Inland Revenue - [1993] 3 NZLR 495

Revenue — Income tax — Deductions in case of group of companies — Whether all companies in group need to be taxpayers in New Zealand — Whether all companies in group need to be incorporated in New Zealand — Income Tax Act 1976, ss 2, 85(4), 191 and 242.

Statutes — Interpretation — Aids to interpretation — Hansard — Report leading to passing of Act — Departmental report.