Resources > NZ Tax and Trusts Case Notes > Case Notes 2014
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Case Notes 2014The following are notes on topical cases decided or reported during 2014. Click on the underlined title to view the note.
Westpac Securities NZ Limited & Ors v CIR [2014] NZHC 3377 - Ensuring the correctness of assessments Diamond v CIR [2014] NZHC 1935 - Individual residence test of permanent place of abode clarified. Harris v CIR & TRA [2014] NZHC 157 - Fax delivery of CIR's Statement of Position is within time. |