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Court of Appeal Wellington
CA 270/00
25 June; 3 July 2001
Richardson P, Blanchard and McGrath JJ
CA 270/00
25 June; 3 July 2001
Richardson P, Blanchard and McGrath JJ
Revenue — Administration — Statutory basis for waiver of time bar — Tax Administration Act 1994, ss 108, 108B and 227.
Statutes — Interpretation — Whether section in replaced Act corresponding provision to section in current Act — Tax Administration Act 1994, ss 108 and 108B.