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Court of Appeal Wellington
CA 147/00
13, 14, 16 November 2000; 22 May 2001
Richardson P, Thomas, Keith, Blanchard and Tipping JJ
CA 147/00
13, 14, 16 November 2000; 22 May 2001
Richardson P, Thomas, Keith, Blanchard and Tipping JJ
Revenue — Income tax — Anti-avoidance — Redeemable preference share investments — Proceeds invested offshore by investment promoter — Whether investments constituted one arrangement or separate and different arrangements — Income Tax Act 1976, s 99.