NZ tax case attracts international attention

A recent NZ court case involved a tax agent (Chatfield & Co), the Commissioner of Inland Revenue (CIR), the Korean National Tax Service and the NZ Competent Authority (Mr Nash). The High Court case of Chatfield and Co vs The CIR challenged the roots of procedural...

Permanent Place of Abode Test

A recent New Zealand court case decided in October is the second one in recent years[1] to go through the courts involving the determination of the permanent place of abode concept (‘PPOA’). In this High Court case, the time bar was opened under Section 108(2) of the...
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