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Vela Fishing Ltd v Commissioner of Inland Revenue
Judgment date: 3/07/2001
Court: NZCA
Judge: Richardson P, Blanchard and McGrath JJ
Citation:
(2001) 20 NZTC 17,242;
[2002] 1 NZLR 49;
Catchwords: Statutes; Interpretation; Income Tax Assessment Act; Statutory basis for waiver of time bar;