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Penny v Commissioner of Inland Revenue (CIR)
Judgment date: 24/08/2011
Court: NZSC
Judge: Elias CJ, Blanchard, Tipping, McGrath and William Young JJ
Citation:
[2011] BCL 661;
[2011] NZSC 95;
[2012] 1 NZLR 433;
BC201163247;
Catchwords: Taxation and revenue; Tax avoidance; Practice through family trust; Income Tax Act 1994;