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Court of Appeal Wellington
CA 215/05
20 March; 23 May 2006
William Young P, Hammond, Chambers, O’Regan and Robertson JJ
CA 215/05
20 March; 23 May 2006
William Young P, Hammond, Chambers, O’Regan and Robertson JJ
Revenue — Dispute resolution — Whether Commissioner of Inland Revenue precluded from raising fresh ground of assessment — Whether time bar operated to exclude fresh ground of assessment — Tax Administration Act 1994, ss 108(1) and 138G.