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Court of Appeal Wellington
20 May; 2 June 1982
Cooke, Richardson and Roper JJ
20 May; 2 June 1982
Cooke, Richardson and Roper JJ
Income tax — Dividends — Whether, where a capital gain made by a company passes through another company before reaching a shareholder, the distribution is taxable in the hands of the shareholder — Income Tax Act 1976, s 4.