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Commissioner of Inland Revenue (CIR) v Jennings Roadfreight Ltd (In Liq)
Judgment date: 1/10/2013
Court: NZCA
Judge: Ellen France, Wild and White JJ
Citation:
[2013] NZCA 455;
[2014] NZCCLR 16;
BC201365696;
Catchwords: Taxation and revenue; Income tax; PAYE deductions; Liquidation of insolvent employer;