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High Court Wellington
CIV 2004-404-1731
14 September; 26 October 2004
Baragwanath J
CIV 2004-404-1731
14 September; 26 October 2004
Baragwanath J
Revenue — Income tax — Capital/revenue distinction — Deductibility of legal fees — Whether expenditure capital or revenue — Various tests — Overall purpose of expenditure — Income Tax Act 1994, ss BD 2(1)(b) and BD 2(2).