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Smith v Commissioner of Inland Revenue
Judgment date: 22/12/1988
Court: NZCA
Judge: Cooke P, McMullin and Bisson JJ
Citation:
(1988) 12 TRNZ 713;
(1989) 11 NZTC 6,018;
[1989] 1 NZLR 412;
Catchwords: Taxation and revenue; Income tax; Assessment; Specified departure;