The relevance of taxpayers' constitutional rights in the light of revenues' powers of search and seizure
For the first time in New Zealand, this article investigates the role that the New Zealand Bill of Rights Act 1990 has played in New Zealand taxation case law. To determine this, the article analyses the interaction of the New Zealand Commissioner of Inland Revenue's powers of search and seizur...
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| Format: | Others |
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Commercial Law Department, The University of Auckland,
2013-06-09T23:31:51Z.
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| Online Access: | Get fulltext |