Geothermal Energy New Zealand Ltd v Commissioner of Inland Revenue - [1979] 2 NZLR 324

Income tax — A person . . . shall be deemed to be "resident" in New Zealand . . . if his "home" is in New Zealand — Whether the income of a New Zealand national who works for a New Zealand employer in a foreign country for a period in excess of 15 months is taxable in New Zealand — Whether an employer can apply under Part I of the Judicature Amendment Act 1972 for judicial review of the Commissioner's decision requiring it to make PAYE deductions from the income of its employees — Income Tax Act 1976, ss 241, 242, 337 and 338.