Europa Oil (N.Z.) Ltd v Inland Revenue Commissioner

JurisdictionNew Zealand
CourtCourt of Appeal
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1 cases
  • Austin v The Commonwealth of Australia
    • Australia
    • High Court
    • 5 February 2003
    ... ... benefits, which are paid out of Consolidated Revenue. However, the Acts construct a notional scheme by reference ... the joint judgments in MacCormick v Federal Commissioner of Taxation 45 and Deputy Commissioner of Taxation v ... 53 cf Europa Oil (NZ) Ltd v Inland Revenue Commissioner [1976] 1 WLR ... ...

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