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M & J Wetherill Co Ltd v Taxation Review Authority
Judgment date: 9/05/2001
Court: NZHC
Judge: O'Regan J
Citation:
(2001) 20 NZTC 17,166;
[2001] 3 NZLR 827;
Catchwords: Taxation and revenue; Administration; Commissioner of Taxation failed to file cases stated in specified time; Time extensions effectively disallowing objections by taxpayers;