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Whether business arrangement equaled tax avoidance or merely mitigation 4

[2002] NZTRA 9; (2002) 20 NZTC 10,233

New Zealand Taxation Review Authority

New Zealand

16th April, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Case Z24	[2010] NZTRA 4; (2010) 24 NZTC 14,354	New Zealand Taxation Review Authority	New Zealand	4 Feb 2010	NZLII		1
Whether loans capital or income	[2010] NZTRA 3	New Zealand Taxation Review Authority	New Zealand	27 Jan 2010	NZLII
Penny v Commissioner of Inland Revenue	[2009] NZHC 346; [2009] 3 NZLR 523; (2009) 24 NZTC 23,406	High Court of New Zealand	New Zealand	19 Mar 2009	NZLII		6
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII

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