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Court of Appeal Wellington
CA 50/02
2, 3 December 2002; 19 February 2003
Gault P, Keith and Anderson JJ
CA 50/02
2, 3 December 2002; 19 February 2003
Gault P, Keith and Anderson JJ
Revenue — Income tax — Taxpayer claimed deduction of loss — Taxpayer benefiting from but unaware of circular transaction — Whether taxpayer person affected by tax avoidance arrangement — Income Tax Act 1976, s 99 (2) and (3).