Does a cooked flounder or sole packed in a plastic bag constitute a “prepared fish dinner” or “prepared consumer fish pack” for the purposes of the Income Tax Act 1976? In Taspac Seafoods Ltd. v. Commissioner of Inland Revenue (1983) 6 NZTC 61,636, 6 TRNZ 513, Justice Barker found that...

Does a cooked lobster packed in an individually sealed plastic bag constitute a “prepared fish dinner” or “prepared consumer fish pack” for the purposes of the Income Tax Act 1976, section 156? In Taspac Seafoods Ltd. v. Commissioner of Inland Revenue (1983) 6 NZTC 61,636, 6 TRNZ 513,...