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High Court Wellington
15, 16, 17, 18 May; 22 June 2000
Smellie J
15, 16, 17, 18 May; 22 June 2000
Smellie J
Revenue — Goods and services tax — Whether taxable activity carried on — Whether supplies exceeded threshold of $30,000 — Associated persons — Income Tax Act 1994, ss OB 1 and OD 8(4).