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Court of Appeal Wellington
CA 115/01
5 November; 10 December 2001
Richardson P, Gault, Tipping, McGrath and Anderson JJ
CA 115/01
5 November; 10 December 2001
Richardson P, Gault, Tipping, McGrath and Anderson JJ
Revenue — Goods and services tax — Whether lawful for Commissioner of Inland Revenue to change basis of earlier assessment when issuing notice of proposed adjustment in relation to a later assessment — Goods and Services Tax Act 1985, s 29.