Commissioner of Inland Revenue v Alcan New Zealand Ltd - [1994] 3 NZLR 439

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

Statutes — Interpretation — Literal interpretation — Purposive interpretation — Whether departure from plain meaning of words justified — Observations as to effect of particular interpretation leading to injustice or absurdity — Acts Interpretation Act 1924, s 5(j).