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Vinelight Nominees Ltd v Commissioner of Inland Revenue
Judgment date: 17/06/2014
Court: NZSC
Judge: Elias CJ, William Young and Arnold JJ
Citation:
[2014] NZSC 74;
BC201462008;
Catchwords: Taxation and revenue; Withholding tax; Resident withholding tax returns; Tax avoidance arrangement;
Practice and procedure; Applications; Leave to appeal; No issue of general or public importance;