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Russell v Commissioner of Inland Revenue
Judgment date: 3/04/2012
Court: NZCA
Judge: Glazebrook, Randerson and Stevens JJ
Citation:
[2012] BCL 214;
[2012] NZCA 128;
BC201260818;
Catchwords: Taxation and revenue; Tax avoidance; Activities of companies ; Real person underpinning arrangement;
Taxation and revenue; Income tax; Assessment; Tax avoidance;