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Court of Appeal Wellington
CA 127/2008; [2009] NZCA 160
2 February; 30 April 2009
William Young P, Chambers and Baragwanath JJ
CA 127/2008; [2009] NZCA 160
2 February; 30 April 2009
William Young P, Chambers and Baragwanath JJ
Revenue — Estate and gift duty — Whether deed declaring gift to be paid later created dutiable gift — Meaning of “disposition of property” — Estate and Gift Duties Act 1968, s 2(2).