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Commissioner of Inland Revenue v Fullers Bay of Islands Ltd
Judgment date: 26/10/2004
Court: NZHC
Judge: Baragwanath J
Citation:
(2004) 21 NZTC 18,834;
[2004] BCL 1068;
[2005] 2 NZLR 255;
BC200469132;
Catchwords: Taxation and revenue; Income tax; Revenue; Treatment of the expenditures;