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High Court Wellington
22 August; 20 September 1996
Salmon J
22 August; 20 September 1996
Salmon J
Revenue — Income tax — Group of companies — Joint assessment — Whether continuity of shareholding requirement applied to joint assessment issued under s 191(8) of the Income Tax Act 1976 — Income Tax Act 1976, ss 191(5), (7), (7A) and (8).