Tisco Ltd v Commissioner of Inland Revenue - [1991] 3 NZLR 215

Revenue — Fringe benefit tax — Motor vehicles — Assessability — Taxpayer operated a fleet of station-wagons in its business as work related vehicles — Commissioner of Inland Revenue contended they were motorcars being designed principally for the carriage of persons, and assessed the taxpayer for fringe benefit tax — Taxpayer objected — Whether it was the construction of the vehicles or the intention of the taxpayer which determined their design — Whether the station-wagons were "designed exclusively or principally for the carriage of persons" - Whether fringe benefit tax was payable — Income Tax Act 1976, ss 336N and 336O.