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Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue
Judgment date: 25/06/2007
Court: NZCA
Judge: Chambers, Robertson and Ellen France JJ
Citation:
(2007) 23 NZTC 21,488;
[2007] NZCA 256;
[2008] 2 NZLR 342;
Catchwords: Taxation and revenue; Goods and services tax; Purpose; Intent;