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Commissioner of Inland Revenue (CIR) v Duncan
Judgment date: 7/07/2006
Court: NZHC
Judge: Chisholm J
Citation:
(2006) 22 NZTC 19,961;
[2007] 2 NZLR 369;
Catchwords: Taxation and revenue; Goods and services tax; Input tax credit; Allowances;