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Simunovich Fisheries Ltd v Commissioner of Inland Revenue
Judgment date: 10/12/2001
Court: NZCA
Judge: Richardson P, Gault, Tipping, McGrath and Anderson JJ
Citation:
(2002) 20 NZTC 17,456;
[2002] 2 NZLR 516;
[2002] BCL 129;
BC200169621;
Catchwords: Taxation and revenue; Goods and services tax; Input tax credit; Disallowance;