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Patty Tzu Chou Lin v Commissioner of Inland Revenue  - SC 23/2018

Summary

Civil Appeal – Income Tax Act 2007 – Whether the Court of Appeal erred in finding that the applicant was not entitled to a tax credit against income tax liability for tax spared by China under New Zealand’ s Controlled Foreign Company tax regime.

Result

A The application for leave to appeal is dismissed.
B The applicant must pay the respondent costs of $2,500.
20 June 2018

Related Documents

High Court decision — LIN v THE COMMISSIONER OF INLAND REVENUE [2017] NZHC 969 [12 May 2017]

Court of Appeal decision — COMMISSIONER OF INLAND REVENUE v LIN [2018] NZCA 38 [8 March 2018]

Leave judgment - leave dismissed — PATTY TZU CHOU LIN v COMMISSIONER OF INLAND REVENUE [2018] NZSC 54 [20 June 2018] (PDF 199 KB)