Commissioner of Inland Revenue v Zentrum Holdings Ltd - [2006] 1 NZLR 710

Revenue — Income tax — Grounds of Commissioner of Inland Revenue’s original assessment based on contention of tax avoidance — Whether commissioner could change grounds of assessment on appeal and contend that transactions amounted to sham — Whether commissioner bound by terms of notice of proposed adjustment and taxpayer’s notice of response — Tax Administration Act 1994, ss 89A, 89B, 89C, 89D, 89E, 89F, 89G, 89H, 89I, 89J, 89K, 89L, 89M, 138A, 138B, 138C, 138D, 138E, 138F and 138G.