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Alcan New Zealand Ltd v Commissioner of Inland Revenue
Judgment date: 21/04/1993
Court: NZHC
Judge: Tompkins J
Citation:
[1993] 3 NZLR 495;
Catchwords: Taxation and revenue; Deductions; Group companies; Whether material that some companies not New Zealand taxpayers;
Statutes; Interpretation; Resort to external aids; Permissible where ambiguity;