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Court of Appeal Wellington
CA 275/01
18 July; 10 September 2002
Anderson, Glazebrook and Williams JJ
CA 275/01
18 July; 10 September 2002
Anderson, Glazebrook and Williams JJ
Revenue — Fringe benefit tax — Whether Commissioner bound to make fresh assessment — Effect of notice of proposed adjustment — Tax Administration Act 1994, ss 6 and 89A(2).
Company law — Liquidation — Proceeding brought by Commissioner of Inland Revenue — As debt-collection exercise — Whether proceedings abuse of process.