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]
| Auckland Harbour Board v Commissioner of Inland Revenue | |
|---|---|
 | |
| Court | Privy Council |
| Full case name | Auckland Harbour Board v Commissioner of Inland Revenue |
| Decided | 24 January 2001 |
| Citation | [1999] NZCA 225; (1999) 19 NZTC 15,433 |
| Transcript | Court of Appeal judgment Privy Council ruling |
| Court membership | |
| Judges sitting | Lord Steyn, Lord Hoffman, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Hobhouse of Woodborough |
References
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