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Dandelion Investments Ltd v Commissioner of Inland Revenue (CIR)
Judgment date: 5/12/2002
Court: NZCA
Judge: Gault P, McGrath and Anderson JJ
Citation:
(2003) 21 NZTC 18,010;
[2003] 1 NZLR 600;
Catchwords: Taxation and revenue; Income tax; Deductions; General anti-avoidance rule;
Administrative law; Judicial review; Commissioner of Inland Revenue; Legitimate expectation;