8 Nov 2018
VAN UDEN v COMMISSIONER OF INLAND REVENUE [2018] NZCA 487
- Citation
- [2018] NZCA 487
- Court
- Court of Appeal
Applying the integrated Diamond factors to the objective evidence (habitual stays at 27 Evelyn Road when in New Zealand, domestic expenditure patterns, SKY TV account, use as registered address, loan documentation, long duration and continuity of association and trust/control arrangements), the Court found the appellant had a permanent place of abode in New Zealand; employer contributions to the Provident Fund are expenditure 'incurred by or on behalf of' the employee so FIF rules apply; the Commissioner validly invoked s108(2) (the Dispute Unit opinion fulfilled the required exercise of opin…