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Fatac Ltd (in liq) v Commissioner of Inland Revenue
Judgment date: 23/09/2002
Court: NZCA
Judge: Tipping, Fisher and Paterson JJ
Citation:
(2002) 20 NZTC 17,902;
[2002] 3 NZLR 648;
[2002] BCL 1058;
[2003] ANZ ConvR 243;
BC200261432;
Catchwords: Leases and tenancies; Leases; Lessee or licensee; Tax implications;