Auckland Harbour Board v Commissioner of Inland Revenue

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(s)	[1999] NZCA 225; (1999) 19 NZTC 15,433
Transcript(s)	Court of Appeal judgment Privy Council ruling
Court membership
Judge(s) sitting	Lord Steyn, Lord Hoffman, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Hobhouse of Woodborough

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]

References

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