Loading... Please wait...
Supreme Court of New Zealand Wellington
SC 10/2017; [2017] NZSC 152
8 August; 6 October 2017
Elias CJ, William Young, Glazebrook, O’Regan and Ellen France JJ
SC 10/2017; [2017] NZSC 152
8 August; 6 October 2017
Elias CJ, William Young, Glazebrook, O’Regan and Ellen France JJ
Practice and procedure — Limitation of proceedings — Action for negligence relating to sale of land — Whether time started to run from unconditional agreement or from settlement. — Limitation Act 1950, s 4.
Revenue — Income tax — Sale of land — Whether income derived at time of unconditional agreement or time of settlement — Income Tax Act 2007, s CB14.