Patty Tzu Chou Lin v Commissioner of Inland Revenue
Case information | Patty Tzu Chou Lin v Commissioner of Inland Revenue SC 23/2018
Supreme Court
Leave to Appeal
Leave to appeal dismissed
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.