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Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue
Judgment date: 11/05/1994
Court: NZCA
Judge: Richardson, Gault & McKay JJ
Citation:
(1994) 18 TRNZ 668;
[1994] 3 NZLR 276;
Catchwords: Taxation and revenue; Miscellaneous taxation; Goods and Services Tax; Timing of deductions of input tax;