Loading... Please wait...
Court of Appeal Wellington
11, 12 September; 14 November 2000
Richardson P, Gault, Thomas, Keith and Blanchard JJ
11, 12 September; 14 November 2000
Richardson P, Gault, Thomas, Keith and Blanchard JJ
Revenue — Income tax — Compensation payments by petroleum wholesaler to retailer — Whether income or capital.
Practice and procedure — Costs — Award of costs in test case — Whether case designated by Commissioner of Inland Revenue as test case a test case for purposes of awards of costs — Tax Administration Act 1994, s 137(1).