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Auckland Harbour Board v Commissioner of Inland Revenue

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Court
  
Privy Council

Decided
  
24 January 2001

Auckland Harbour Board v Commissioner of Inland Revenue

Full case name
  
Auckland Harbour Board v Commissioner of Inland Revenue

Citation(s)
  
[1999] NZCA 225; (1999) 19 NZTC 15,433

Transcript(s)
  
Court of Appeal judgmentPrivy Council ruling

Judge(s) sitting
  
Lord Steyn, Lord Hoffman, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Hobhouse of Woodborough

Auckland Harbour Board v Commissioner of Inland Revenue [1999] NZCA 225; (1999) 19 NZTC 15,433 is a prominent case in New Zealand tax law regarding the issue of tax avoidance.

References

Auckland Harbour Board v Commissioner of Inland Revenue Wikipedia


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