Hadlee v Commissioner of Inland Revenue - [1989] 2 NZLR 447

$30.00

High Court Wellington
25, 26, 27, 28 October; 2 November 1988; 16 June 1989
Eichelbaum CJ

Revenue — Income Tax — Assignment of share in partnership — Assignment of share of profits — Tax avoidance — Income Tax Act 1976, ss 96 and 99.

Partnership — Dissolution — Impossibility of agreement preventing dissolution by operation of law.

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