Auckland Harbour Board v Commissioner of Inland Revenue explained

Auckland Harbour Board v Commissioner of Inland Revenue
Court:	Privy Council
Date Decided:	24 January 2001
Full Name:	Auckland Harbour Board v Commissioner of Inland Revenue
Citations:	[1999] NZCA 225; (1999) 19 NZTC 15,433
Judges:	Lord Steyn, Lord Hoffman, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Hobhouse of Woodborough
Transcripts:	Court of Appeal judgmentPrivy Council ruling

Auckland Harbour Board v Commissioner of Inland Revenue [1999] NZCA 225; (1999) 19 NZTC 15,433 is a prominent case in New Zealand tax law regarding the issue of tax avoidance.^[1]

Notes and References

1. Book: New Zealand Taxation 2009 - Principles, Cases and Questions . 2009 . Alley . Clinton . Chan . Carrol . Dunbar . David. Gupta. Ranjana. Hodson. Alister. Holmes . Kevin. Keating . Mark. Maples . Andrew. Mason . Scott. Katherine= . Ritchie. Thomson Reuters . 978-0-86472-656-8. 2009 .