Gerardus Peter van Uden v Commissioner of Inland Revenue
Case information | Gerardus Peter van Uden v Commissioner of Inland Revenue SC 108/2018
Supreme Court
Leave to Appeal
Leave to appeal dismissed
Civil Appeal – Income Tax Act 1994, s OE 1 – Meaning of “ permanent place of abode” –Taxation of income in New Zealand while working overseas – Whether the Court of Appeal was right to dismiss the applicant’s appeal against the High Court’s decision.