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High Court Wellington
22, 23 November 1995; 19 February 1996
Williams J
22, 23 November 1995; 19 February 1996
Williams J
Revenue — Income tax — Deduction — Management fee paid to parent company — Services included researching forestry industry — Whether management fee is a revenue or capital payment — Income Tax Act 1976, ss 104 and 106(1)(a).