IN THE Supreme court OF new Zealand

I TE KŌTI MANA NUI	
 SC 81/2020
 [2020] NZSC 150	

	
BETWEEN	
FRUCOR SUNTORY NEW ZEALAND LIMITED
Applicant	
	
AND	
COMMISSIONER OF INLAND REVENUE
Respondent	

 SC 92/2020

BETWEEN	
COMMISSIONER OF INLAND REVENUE
Applicant	
	
AND	
FRUCOR SUNTORY NEW ZEALAND LIMITED
Respondent	

Court:	
William Young, Glazebrook and O’Regan JJ	

Counsel:	
L McKay and M McKay for Applicant
J B M Smith QC, E J Norris and L K Worthing for Respondent	

Judgment:	
18 December 2020 	

JUDGMENT OF THE COURT

A	The application for leave to appeal (SC 81/2020) against the Court of Appeal’s decision is granted (Commissioner of Inland Revenue v Frucor Suntory New Zealand Limited [2020] NZCA 383).  

B	The approved ground of appeal is whether the Court of Appeal was correct to allow the appeal.

C	The application for leave to appeal (SC 92/2020) against the Court of Appeal’s decision is granted (Commissioner of Inland Revenue v Frucor Suntory New Zealand Limited [2020] NZCA 383).

D	The approved ground of appeal is whether the Court of Appeal was correct to hold that shortfall penalties do not apply. 

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Solicitors: 
Bell Gully, Auckland for Applicant
Crown Law Office, Wellington for Respondent