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High Court Wellington
21 April; 10 June 1977
Mahon J
21 April; 10 June 1977
Mahon J
Revenue — Property speculation tax — Arrangements to avoid or reduce liability — Agreement to defer settlement under agreement for sale and purchase — Property Speculation Tax Act 1973, s 14.
Revenue — Property speculation tax — Disposition of land — Whether allowing purchaser access a "disposition" — Property Speculation Tax Act 1973, s 2(1).