Commissioner of Inland Revenue v Animal Enterprises Ltd - [1989] 2 NZLR 195

Revenue — Income tax — Deductions — Export-market development expenditure — Taxpayer exported live animals — Condition of contract was that payment would not be made until animals had been inspected prior to export, the costs of bringing the inspectors to New Zealand to be met by the taxpayer — Taxpayer claimed tax credit on inspection costs as "export-market development expenditure" - Commissioner disallowed claim — Whether expenditure was incurred primarily and principally for purposes of seeking markets or retaining markets — Whether Commissioner was correct in disallowing claim — Income Tax Act 1976, s 156F.