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Golden Bay Cement Co Ltd v Commissioner of Inland Revenue
Judgment date: 29/10/1998
Court: UKPC
Judge: Lords Browne-Wilkinson, Nolan, Hope, Clyde and Sir Balcombe
Citation:
(1998) 18 NZTC 14,009;
[1998] TRNZ 110;
[1999] 1 NZLR 385;
Catchwords: Taxation and revenue; Income tax; Joint assessment of group companies; Technical Rulings Manual dispensing with statutory requirement;