Sovereign Assurance Company Limited, ASB Bank Limited, Sovereign Services Limited, CBA Asset Finance (NZ) Limited, CBA Funding (NZ) Limited, CBA Dairy Leasing Limited v Commissioner of Inland Revenue
Case information | Sovereign Assurance Company Limited, ASB Bank Limited, Sovereign Services Limited, CBA Asset Finance (NZ) Limited, CBA Funding (NZ) Limited, CBA Dairy Leasing Limited v Commissioner of Inland Revenue SC 14/2014
Supreme Court
Leave to Appeal
Leave to appeal dismissed
Civil Appeal – Income Tax Acts 1994 and 2004 – Whether the Court of Appeal erred in upholding the Commissioner’s reassessments of the applicants’ income – Whether the Court of Appeal erred in concluding that the accrual rules in subpt EH of the Income Tax…