Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue - [2009] 2 NZLR 289

Property law — Licence — Licence to come onto land to establish and maintain forest — Licensee under contractual obligation to landowner to establish and maintain forest — Licensee to receive share of stumpage when forest harvested — Whether licence “right to use land”.

Revenue — General anti-avoidance rule — Relationship of general anti-avoidance rule (GAAR) to specific provisions of Act — Commissioner of Inland Revenue’s powers of reconstruction — Whether knowledge of or participation in tax avoidance scheme required to be “party affected” — Whether dominant purpose of tax avoidance referred to scheme or to taxpayers’ intentions — Tax Administration Act 1994, s 141D.

Revenue — Income tax — Licence to come onto land to establish and maintain forest — Licensee under contractual obligation to landowner to establish and maintain forest — Licensee to receive share of stumpage when forest harvested — Whether licence a “right to use land” — Income Tax Act 1994, s EG 1.