Ch’elle Properties (NZ) Limited v Commissioner of Inland Revenue
Case information | Ch’elle Properties (NZ) Limited v Commissioner of Inland Revenue SC 46/2007
Supreme Court
Leave to Appeal
Leave to appeal dismissed
Summary Civil appeal – Goods and Services Tax Act 1985 – whether s 76 constitutes an objective or subjective test – whether there can be tax avoidance where there is no tax advantage.CA 126/04 25 June 2007