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Court of Appeal Wellington
CA 126/04; [2007] NZCA 256
31 August 2006; 25 June 2007
Chambers, Robertson and Ellen France JJ
CA 126/04; [2007] NZCA 256
31 August 2006; 25 June 2007
Chambers, Robertson and Ellen France JJ
Revenue — Goods and services tax — Whether arrangement defeated intent and application of Act — Whether test objective or subjective — Intent and purpose of Goods and Services Tax Act 1985 — Goods and Services Tax Act 1985, s 76.