20 Jun 2018
PATTY TZU CHOU LIN v COMMISSIONER OF INLAND REVENUE [2018] NZSC 54
- Citation
- [2018] NZSC 54
- Court
- Supreme Court
Leave to appeal refused because the issue does not meet the threshold of public importance given the 2009 CFC law change and ongoing renegotiation of the NZ/China DTA, there is no appearance of miscarriage of justice, and the Court of Appeal's plain text interpretation of art 23(3) is sufficient.