Nelson, Ross, 1978-2017-02-272022-07-112017-02-272022-07-1120012001https://ir.wgtn.ac.nz/handle/123456789/20049pdfen-NZNew Zealand.--Income Tax Act 1976.--Section 99.New Zealand.--Inland Revenue Dept.--Rules and practice.Bank of New Zealand Investments Limited.Tax planning--New Zealand.Taxpayer compliance--New Zealand.Tax administration and procedure--New ZealanThe scope and effect of section 99 : Commissioner of Inland Revenue v BNZ Investments Ltd.Text