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Supreme Court of New Zealand Wellington
SC6/2013; [2013] NZSC 139
5, 6 August; 6 December 2013
Elias CJ, McGrath, William Young, Glazebrook and Gault JJ
SC6/2013; [2013] NZSC 139
5, 6 August; 6 December 2013
Elias CJ, McGrath, William Young, Glazebrook and Gault JJ
Revenue — Customs — Excise duty on motor spirit and on butane — Whether motor spirit “manufactured” in New Zealand by virtue of addition of butane — Customs and Excise Act 1996, s 2(1)(b).
Revenue — General anti-avoidance rule — Application of words of statute — Whether absence of general anti-avoidance rule affected interpretation — Observation.
Statutes — Interpretation — Words of established meaning in other contexts — Canons of construction — Expressio unius est exclusio alterius — Observations.