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Alesco New Zealand Ltd v Commissioner of Inland Revenue
Judgment date: 5/03/2013
Court: NZCA
Judge: O'Regan P, Harrison and White JJ
Citation:
[2013] 2 NZLR 175;
[2013] NZCA 40;
BC201362429;
Catchwords: Taxation and revenue; Tax avoidance; Optional convertible notes scheme; Permissibility of deductions;