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{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f4\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Helvetica;}
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{\f8\fbidi \froman\fcharset0\fprq2{\*\panose 02040503060506020304}New York;}{\f9\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}System;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f11\fbidi \fmodern\fcharset128\fprq1{\*\panose 02020609040205080304}MS Mincho{\*\falt \'82\'6c\'82\'72 \'96\'be\'92\'a9};}{\f12\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}Batang{\*\falt \'b9\'d9\'c5\'c1};}
{\f13\fbidi \fnil\fcharset134\fprq2{\*\panose 02010600030101010101}SimSun{\*\falt \'cb\'ce\'cc\'e5};}{\f14\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}PMingLiU{\*\falt \'b7\'73\'b2\'d3\'a9\'fa\'c5\'e9};}
{\f15\fbidi \fmodern\fcharset128\fprq1{\*\panose 020b0609070205080204}MS Gothic{\*\falt \'82\'6c\'82\'72 \'83\'53\'83\'56\'83\'62\'83\'4e};}{\f16\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}Dotum{\*\falt \'b5\'b8\'bf\'f2};}
{\f17\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}SimHei{\*\falt \'ba\'da\'cc\'e5};}{\f18\fbidi \fmodern\fcharset136\fprq1{\*\panose 02020509000000000000}MingLiU{\*\falt \'b2\'d3\'a9\'fa\'c5\'e9};}
{\f19\fbidi \froman\fcharset128\fprq1{\*\panose 02020609040305080305}Mincho{\*\falt \'96\'be\'92\'a9};}{\f20\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}Gulim{\*\falt \'b1\'bc\'b8\'b2};}
{\f21\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century;}{\f22\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Angsana New;}{\f23\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0304020202020204}Cordia New;}
{\f24\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050203030202}Mangal;}{\f25\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Latha;}{\f26\fbidi \froman\fcharset0\fprq2{\*\panose 010a0502050306030303}Sylfaen;}
{\f27\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Vrinda;}{\f28\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Raavi;}{\f29\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Shruti;}
{\f30\fbidi \froman\fcharset1\fprq2{\*\panose 00000400000000000000}Sendnya;}{\f31\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gautami;}{\f32\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Tunga;}
{\f33\fbidi \fscript\fcharset0\fprq2{\*\panose 03080600000000000000}Estrangelo Edessa;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f35\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}Arial Unicode MS;}
{\f36\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}
{\f39\fbidi \froman\fcharset0\fprq2{\*\panose 02020404030301010803}Garamond;}{\f40\fbidi \froman\fcharset2\fprq2{\*\panose 05020102010507070707}Wingdings 2;}{\f41\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Goudy;}
{\f42\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Optima;}{\f43\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Oxford;}{\f44\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Bodoni;}
{\f45\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Tekton;}{\f46\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers 55;}{\f47\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}GillSans;}
{\f48\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Marigold;}{\f49\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Joanna MT;}{\f50\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Clarendon;}
{\f51\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Eurostile;}{\f52\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Albertus MT;}{\f53\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Times;}
{\f54\fbidi \froman\fcharset0\fprq2{\*\panose 0208090404030b020404}Cooper Black;}{\f55\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Bookman;}{\f56\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Letter Gothic;}
{\f57\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers 45 Light;}{\f58\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Bodoni Poster;}{\f59\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Palatino;}
{\f60\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}GillSans Light;}{\f61\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Eurostile Bold;}{\f62\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Mona Lisa Recut;}
{\f63\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Coronet;}{\f64\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Goudy ExtraBold;}{\f65\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Clarendon Light;}
{\f66\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}AvantGarde;}{\f67\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers Extended;}{\f68\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Albertus MT Lt;}
{\f69\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Helvetica-Narrow;}{\f70\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Antique Olive Roman;}{\f71\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}LubalinGraph;}
{\f72\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers 57 Condensed;}{\f73\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}GillSans Condensed;}
{\f74\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}GillSans ExtraBold;}{\f75\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Helvetica Condensed;}
{\f76\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Antique Olive Compact;}{\f77\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}StempelGaramond Roman;}
{\f78\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Eurostile ExtendedTwo;}{\f79\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}NewCenturySchlbk;}
{\f80\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers 47 CondensedLight;}{\f81\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Copperplate32bc;}
{\f82\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Bodoni PosterCompressed;}{\f83\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Copperplate33bc;}
{\f84\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}ZapfChancery;}{\f85\fbidi \fnil\fcharset2\fprq2{\*\panose 00000000000000000000}Marlett;}{\f86\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}@Batang;}
{\f87\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}BatangChe;}{\f88\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}@BatangChe;}{\f89\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}Gungsuh;}
{\f90\fbidi \froman\fcharset129\fprq2{\*\panose 02030600000101010101}@Gungsuh;}{\f91\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}GungsuhChe;}{\f92\fbidi \fmodern\fcharset129\fprq1{\*\panose 02030609000101010101}@GungsuhChe;}
{\f93\fbidi \fnil\fcharset0\fprq2{\*\panose 01010101010101010101}DaunPenh;}{\f94\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}DokChampa;}{\f95\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503040102020104}Euphemia;}
{\f96\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Vani;}{\f97\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}@Gulim;}{\f98\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}GulimChe;}
{\f99\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}@GulimChe;}{\f100\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0600000101010101}@Dotum;}{\f101\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}DotumChe;}
{\f102\fbidi \fmodern\fcharset129\fprq1{\*\panose 020b0609000101010101}@DotumChe;}{\f103\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0806030902050204}Impact;}{\f104\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Iskoola Pota;}
{\f105\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Kalinga;}{\f106\fbidi \froman\fcharset0\fprq2{\*\panose 02020503030404060203}Kartika;}{\f107\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Khmer UI;}
{\f108\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Lao UI;}{\f109\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609040504020204}Lucida Console;}{\f110\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0503020000020004}Malgun Gothic;}
{\f111\fbidi \fswiss\fcharset129\fprq2{\*\panose 020b0503020000020004}@Malgun Gothic;}{\f112\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}Meiryo;}{\f113\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}@Meiryo;}
{\f114\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}Meiryo UI;}{\f115\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604030504040204}@Meiryo UI;}{\f116\fbidi \fnil\fcharset0\fprq2{\*\panose 01010100010101010101}Microsoft Himalaya;}
{\f117\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}Microsoft JhengHei;}{\f118\fbidi \fswiss\fcharset136\fprq2{\*\panose 020b0604030504040204}@Microsoft JhengHei;}
{\f119\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}Microsoft YaHei;}{\f120\fbidi \fswiss\fcharset134\fprq2{\*\panose 020b0503020204020204}@Microsoft YaHei;}
{\f121\fbidi \fmodern\fcharset136\fprq1{\*\panose 02020509000000000000}@MingLiU;}{\f122\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@PMingLiU;}{\f123\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU_HKSCS;}
{\f124\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU_HKSCS;}{\f125\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU-ExtB;}{\f126\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU-ExtB;}
{\f127\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}PMingLiU-ExtB;}{\f128\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@PMingLiU-ExtB;}
{\f129\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}MingLiU_HKSCS-ExtB;}{\f130\fbidi \froman\fcharset136\fprq2{\*\panose 02020500000000000000}@MingLiU_HKSCS-ExtB;}
{\f131\fbidi \fscript\fcharset0\fprq2{\*\panose 03000500000000000000}Mongolian Baiti;}{\f132\fbidi \fmodern\fcharset128\fprq1{\*\panose 020b0609070205080204}@MS Gothic;}{\f133\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}MS PGothic;}
{\f134\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}@MS PGothic;}{\f135\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}MS UI Gothic;}{\f136\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0600070205080204}@MS UI Gothic;}
{\f137\fbidi \fmodern\fcharset128\fprq1{\*\panose 02020609040205080304}@MS Mincho;}{\f138\fbidi \froman\fcharset128\fprq2{\*\panose 02020600040205080304}MS PMincho;}{\f139\fbidi \froman\fcharset128\fprq2{\*\panose 02020600040205080304}@MS PMincho;}
{\f140\fbidi \fnil\fcharset0\fprq2{\*\panose 02000500030200090000}MV Boli;}{\f141\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft New Tai Lue;}{\f142\fbidi \fnil\fcharset0\fprq2{\*\panose 02000504070300020003}Nyala;}
{\f143\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft PhagsPa;}{\f144\fbidi \froman\fcharset0\fprq2{\*\panose 02020602070100000000}Plantagenet Cherokee;}
{\f145\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0504020000000003}Segoe Script;}{\f146\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI;}{\f147\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0702040204020203}Segoe UI Semibold;}
{\f148\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI Light;}{\f149\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI Symbol;}{\f150\fbidi \fnil\fcharset134\fprq2{\*\panose 02010600030101010101}@SimSun;}
{\f151\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609030101010101}NSimSun;}{\f152\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609030101010101}@NSimSun;}{\f153\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}SimSun-ExtB;}
{\f154\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@SimSun-ExtB;}{\f155\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Microsoft Tai Le;}{\f156\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Shonar Bangla;}
{\f157\fbidi \fscript\fcharset0\fprq2{\*\panose 03000500000000000000}Microsoft Yi Baiti;}{\f158\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Microsoft Sans Serif;}
{\f159\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Aparajita;}{\f160\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Ebrima;}{\f161\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Gisha;}
{\f162\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Kokila;}{\f163\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Leelawadee;}{\f164\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Microsoft Uighur;}
{\f165\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0100010101010101}MoolBoran;}{\f166\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Utsaah;}{\f167\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Vijaya;}
{\f168\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Andalus;}{\f169\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040406030203}Arabic Typesetting;}{\f170\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Simplified Arabic;}
{\f171\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Simplified Arabic Fixed;}{\f172\fbidi \fnil\fcharset0\fprq2{\*\panose 02000000000000000000}Sakkal Majalla;}
{\f173\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Traditional Arabic;}{\f174\fbidi \fnil\fcharset177\fprq2{\*\panose 02010803020104030203}Aharoni;}{\f175\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0502060401010101}David;}
{\f176\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0503060101010101}FrankRuehl;}{\f177\fbidi \fnil\fcharset177\fprq2{\*\panose 02010502060101010101}Levenim MT;}{\f178\fbidi \fswiss\fcharset177\fprq2{\*\panose 020b0502050101010101}Miriam;}
{\f179\fbidi \fmodern\fcharset177\fprq1{\*\panose 020b0509050101010101}Miriam Fixed;}{\f180\fbidi \fswiss\fcharset177\fprq2{\*\panose 020e0502050101010101}Narkisim;}{\f181\fbidi \fmodern\fcharset177\fprq1{\*\panose 02030509050101010101}Rod;}
{\f182\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}FangSong;}{\f183\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@FangSong;}{\f184\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@SimHei;}
{\f185\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}KaiTi;}{\f186\fbidi \fmodern\fcharset134\fprq1{\*\panose 02010609060101010101}@KaiTi;}{\f187\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}AngsanaUPC;}
{\f188\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Browallia New;}{\f189\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}BrowalliaUPC;}{\f190\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0304020202020204}CordiaUPC;}
{\f191\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}DilleniaUPC;}{\f192\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}EucrosiaUPC;}{\f193\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}FreesiaUPC;}
{\f194\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}IrisUPC;}{\f195\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}JasmineUPC;}{\f196\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}KodchiangUPC;}
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{\f200\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020204}Lucida Sans Unicode;}{\f201\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a04020102020204}Arial Black;}{\f202\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0502030303020204}Candara;}
{\f203\fbidi \fscript\fcharset0\fprq2{\*\panose 030f0702030302020204}Comic Sans MS;}{\f204\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0609020204030204}Consolas;}{\f205\fbidi \froman\fcharset0\fprq2{\*\panose 02030602050306030303}Constantia;}
{\f206\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020204020204}Corbel;}{\f207\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020102020204}Franklin Gothic Medium;}{\f208\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040605051002020d02}Gabriola;}
{\f209\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050405020303}Georgia;}{\f210\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino Linotype;}{\f211\fbidi \fnil\fcharset0\fprq2{\*\panose 02000600000000000000}Segoe Print;}
{\f212\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020202020204}Trebuchet MS;}{\f213\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana;}{\f214\fbidi \froman\fcharset2\fprq2{\*\panose 05030102010509060703}Webdings;}
{\f215\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}{\f216\fbidi \fnil\fcharset0\fprq2{\*\panose 00000000000000000000}ZWAdobeF;}{\f217\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0603020201020101}Euro Sign;}
{\f218\fbidi \froman\fcharset0\fprq2{\*\panose 02040603070505020404}Lucida Bright;}{\f219\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020204}Lucida Sans;}{\f220\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0706040902060204}Haettenschweiler;}
{\f221\fbidi \fnil\fcharset2\fprq2{\*\panose 05010100010000000000}MS Outlook;}{\f222\fbidi \froman\fcharset0\fprq2{\*\panose 02040602050305030304}Book Antiqua;}{\f223\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020202020204}Century Gothic;}
{\f224\fbidi \fnil\fcharset2\fprq2{\*\panose 05010101010101010101}Bookshelf Symbol 7;}{\f225\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}MS Reference Sans Serif;}
{\f226\fbidi \fnil\fcharset2\fprq2{\*\panose 05000500000000000000}MS Reference Specialty;}{\f227\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010201010101}Monotype Corsiva;}
{\f228\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020202020204}Agency FB;}{\f229\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0704030504030204}Arial Rounded MT Bold;}{\f230\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020505051007020d02}Blackadder ITC;}
{\f231\fbidi \froman\fcharset0\fprq2{\*\panose 02070603080606020203}Bodoni MT;}{\f232\fbidi \froman\fcharset0\fprq2{\*\panose 02070a03080606020203}Bodoni MT Black;}{\f233\fbidi \froman\fcharset0\fprq2{\*\panose 02070606080606020203}Bodoni MT Condensed;}
{\f234\fbidi \froman\fcharset0\fprq2{\*\panose 02050604050505020204}Bookman Old Style;}{\f235\fbidi \fscript\fcharset0\fprq2{\*\panose 03070402050302030203}Bradley Hand ITC;}{\f236\fbidi \froman\fcharset0\fprq2{\*\panose 02040603050505030304}Calisto MT;}
{\f237\fbidi \froman\fcharset0\fprq2{\*\panose 020a0402060406010301}Castellar;}{\f238\fbidi \froman\fcharset0\fprq2{\*\panose 02040604050505020304}Century Schoolbook;}
{\f239\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0705020206020404}Copperplate Gothic Bold;}{\f240\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0507020206020404}Copperplate Gothic Light;}
{\f241\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040404050702020202}Curlz MT;}{\f242\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020407070d0804}Edwardian Script ITC;}{\f243\fbidi \froman\fcharset0\fprq2{\*\panose 02020904090505020303}Elephant;}
{\f244\fbidi \froman\fcharset0\fprq2{\*\panose 02090707080505020304}Engravers MT;}{\f245\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0907030504020204}Eras Bold ITC;}{\f246\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0805030504020804}Eras Demi ITC;}
{\f247\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0402030504020804}Eras Light ITC;}{\f248\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602030504020804}Eras Medium ITC;}{\f249\fbidi \fdecor\fcharset0\fprq2{\*\panose 04060505060202020a04}Felix Titling;}
{\f250\fbidi \fscript\fcharset0\fprq2{\*\panose 03060902040502070203}Forte;}{\f251\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0503020102020204}Franklin Gothic Book;}
{\f252\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0703020102020204}Franklin Gothic Demi;}{\f253\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0706030402020204}Franklin Gothic Demi Cond;}
{\f254\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903020102020204}Franklin Gothic Heavy;}{\f255\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606030402020204}Franklin Gothic Medium Cond;}
{\f256\fbidi \fscript\fcharset0\fprq2{\*\panose 03020402040607040605}French Script MT;}{\f257\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040504061007020d02}Gigi;}{\f258\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502020104020203}Gill Sans MT;}
{\f259\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0506020104020203}Gill Sans MT Condensed;}{\f260\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a02020104020203}Gill Sans Ultra Bold;}
{\f261\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0a06020104020203}Gill Sans Ultra Bold Condensed;}{\f262\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0902020104020203}Gill Sans MT Ext Condensed Bold;}
{\f263\fbidi \froman\fcharset0\fprq2{\*\panose 02030808020601010101}Gloucester MT Extra Condensed;}{\f264\fbidi \froman\fcharset0\fprq2{\*\panose 02020502050305020303}Goudy Old Style;}
{\f265\fbidi \froman\fcharset0\fprq2{\*\panose 0202090407030b020401}Goudy Stout;}{\f266\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020605060303030202}Imprint MT Shadow;}
{\f267\fbidi \fmodern\fcharset0\fprq1{\*\panose 020b0509030504030204}Lucida Sans Typewriter;}{\f268\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0502030308020204}Maiandra GD;}
{\f269\fbidi \fmodern\fcharset0\fprq2{\*\panose 02010509020102010303}OCR A Extended;}{\f270\fbidi \fscript\fcharset0\fprq2{\*\panose 030303020206070c0b05}Palace Script MT;}{\f271\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502060502030205}Papyrus;}
{\f272\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060401020303}Perpetua;}{\f273\fbidi \froman\fcharset0\fprq2{\*\panose 02020502060505020804}Perpetua Titling MT;}{\f274\fbidi \fscript\fcharset0\fprq2{\*\panose 03060402040406080204}Pristina;}
{\f275\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502040507070304}Rage Italic;}{\f276\fbidi \froman\fcharset0\fprq2{\*\panose 02060603020205020403}Rockwell;}{\f277\fbidi \froman\fcharset0\fprq2{\*\panose 02060603050405020104}Rockwell Condensed;}
{\f278\fbidi \froman\fcharset0\fprq2{\*\panose 02060903040505020403}Rockwell Extra Bold;}{\f279\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040607080904}Script MT Bold;}{\f280\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0602020104020603}Tw Cen MT;}
{\f281\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020104020203}Tw Cen MT Condensed;}{\f282\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0803020202020204}Tw Cen MT Condensed Extra Bold;}
{\f283\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020705040a02060702}Algerian;}{\f284\fbidi \froman\fcharset0\fprq2{\*\panose 02020602080505020303}Baskerville Old Face;}{\f285\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030905020b02020c02}Bauhaus 93;}
{\f286\fbidi \froman\fcharset0\fprq2{\*\panose 02020503060305020303}Bell MT;}{\f287\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0602020502020306}Berlin Sans FB;}{\f288\fbidi \fswiss\fcharset0\fprq2{\*\panose 020e0802020502020306}Berlin Sans FB Demi;}
{\f289\fbidi \froman\fcharset0\fprq2{\*\panose 02050806060905020404}Bernard MT Condensed;}{\f290\fbidi \froman\fcharset0\fprq2{\*\panose 02070706080601050204}Bodoni MT Poster Compressed;}
{\f291\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0903060703020204}Britannic Bold;}{\f292\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040905080b02020502}Broadway;}{\f293\fbidi \fscript\fcharset0\fprq2{\*\panose 03060802040406070304}Brush Script MT;}
{\f294\fbidi \froman\fcharset0\fprq2{\*\panose 0207040306080b030204}Californian FB;}{\f295\fbidi \froman\fcharset0\fprq2{\*\panose 02030504050205020304}Centaur;}{\f296\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404031007020602}Chiller;}
{\f297\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020805060202030203}Colonna MT;}{\f298\fbidi \froman\fcharset0\fprq2{\*\panose 0204060206030a020304}Footlight MT Light;}{\f299\fbidi \fscript\fcharset0\fprq2{\*\panose 030804020302050b0404}Freestyle Script;}
{\f300\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030604020f02020d02}Harlow Solid Italic;}{\f301\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040505050a02020702}Harrington;}{\f302\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050506030303}High Tower Text;}
{\f303\fbidi \fdecor\fcharset0\fprq2{\*\panose 04090605060d06020702}Jokerman;}{\f304\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040403040a02020202}Juice ITC;}{\f305\fbidi \fscript\fcharset0\fprq2{\*\panose 03050502040202030202}Kristen ITC;}
{\f306\fbidi \fscript\fcharset0\fprq2{\*\panose 030304020206070d0d06}Kunstler Script;}{\f307\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Calligraphy;}{\f308\fbidi \froman\fcharset0\fprq2{\*\panose 02060602050505020204}Lucida Fax;}
{\f309\fbidi \fscript\fcharset0\fprq2{\*\panose 03010101010101010101}Lucida Handwriting;}{\f310\fbidi \fdecor\fcharset0\fprq2{\*\panose 04030805050802020d02}Magneto;}
{\f311\fbidi \fscript\fcharset0\fprq2{\*\panose 03020802060602070202}Matura MT Script Capitals;}{\f312\fbidi \fscript\fcharset0\fprq2{\*\panose 03090702030407020403}Mistral;}
{\f313\fbidi \froman\fcharset0\fprq2{\*\panose 02070704070505020303}Modern No. 20;}{\f314\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070703030202}Niagara Engraved;}{\f315\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020502070702020202}Niagara Solid;}
{\f316\fbidi \fscript\fcharset0\fprq2{\*\panose 03040902040508030806}Old English Text MT;}{\f317\fbidi \fdecor\fcharset0\fprq2{\*\panose 04050602080702020203}Onyx;}{\f318\fbidi \fscript\fcharset0\fprq2{\*\panose 03040602040708040804}Parchment;}
{\f319\fbidi \fdecor\fcharset0\fprq2{\*\panose 040506030a0602020202}Playbill;}{\f320\fbidi \froman\fcharset0\fprq2{\*\panose 02080502050505020702}Poor Richard;}{\f321\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040805050809020602}Ravie;}
{\f322\fbidi \fscript\fcharset0\fprq2{\*\panose 030604020304060b0204}Informal Roman;}{\f323\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020904020102020604}Showcard Gothic;}{\f324\fbidi \fdecor\fcharset0\fprq2{\*\panose 04040a07060a02020202}Snap ITC;}
{\f325\fbidi \fdecor\fcharset0\fprq2{\*\panose 040409050d0802020404}Stencil;}{\f326\fbidi \fdecor\fcharset0\fprq2{\*\panose 04020404030d07020202}Tempus Sans ITC;}{\f327\fbidi \fscript\fcharset0\fprq2{\*\panose 03070502030502020203}Viner Hand ITC;}
{\f328\fbidi \fscript\fcharset0\fprq2{\*\panose 03020602050506090804}Vivaldi;}{\f329\fbidi \fscript\fcharset0\fprq2{\*\panose 03050402040407070305}Vladimir Script;}{\f330\fbidi \froman\fcharset0\fprq2{\*\panose 020a0a07050505020404}Wide Latin;}
{\f331\fbidi \froman\fcharset2\fprq2{\*\panose 05040102010807070707}Wingdings 3;}{\f332\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}@Arial Unicode MS;}{\f333\fbidi \fnil\fcharset0\fprq2{\*\panose 05000600020000020004}ZDingbats;}
{\f334\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010205020202}MT Extra;}{\f335\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0606020202030204}Arial Narrow;}{\f336\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Caslon Pro Bold;}
{\f337\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Caslon Pro;}{\f338\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Fangsong Std R;}
{\f339\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Fangsong Std R;}{\f340\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Fan Heiti Std B;}
{\f341\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Fan Heiti Std B;}{\f342\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Gothic Std B;}
{\f343\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Gothic Std B;}{\f344\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Heiti Std R;}
{\f345\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Heiti Std R;}{\f346\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Kaiti Std R;}
{\f347\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Kaiti Std R;}{\f348\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Garamond Pro Bold;}
{\f349\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Garamond Pro;}{\f350\fbidi \fscript\fcharset0\fprq2{\*\panose 00000000000000000000}Birch Std;}{\f351\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Blackoak Std;}
{\f352\fbidi \fscript\fcharset0\fprq2{\*\panose 00000000000000000000}Brush Script Std;}{\f353\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Chaparral Pro;}{\f354\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Charlemagne Std;}
{\f355\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Cooper Std Black;}{\f356\fbidi \fscript\fcharset0\fprq2{\*\panose 00000000000000000000}Giddyup Std;}{\f357\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Hobo Std;}
{\f358\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N B;}{\f359\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N B;}
{\f360\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N EL;}{\f361\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N EL;}
{\f362\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N H;}{\f363\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N H;}
{\f364\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N L;}{\f365\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N L;}
{\f366\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N M;}{\f367\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N M;}
{\f368\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pr6N R;}{\f369\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pr6N R;}
{\f370\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N B;}{\f371\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N B;}
{\f372\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N EL;}{\f373\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N EL;}
{\f374\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N H;}{\f375\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N H;}
{\f376\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N L;}{\f377\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N L;}
{\f378\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N M;}{\f379\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N M;}
{\f380\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pr6N R;}{\f381\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pr6N R;}
{\f382\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Lithos Pro Regular;}{\f383\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Mesquite Std;}{\f384\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Minion Pro Cond;}
{\f385\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Minion Pro Med;}{\f386\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Minion Pro SmBd;}{\f387\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Nueva Std Cond;}
{\f388\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}OCR A Std;}{\f389\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Orator Std;}{\f390\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Poplar Std;}
{\f391\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Prestige Elite Std;}{\f392\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Rosewood Std Regular;}
{\f393\fbidi \fdecor\fcharset0\fprq2{\*\panose 00000000000000000000}Stencil Std;}{\f394\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Tekton Pro;}{\f395\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Tekton Pro Cond;}
{\f396\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Tekton Pro Ext;}{\f397\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Trajan Pro;}{\f398\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Arabic;}
{\f399\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Adobe Hebrew;}{\f400\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Ming Std L;}
{\f401\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Ming Std L;}{\f402\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Myungjo Std M;}
{\f403\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Myungjo Std M;}{\f404\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Adobe Song Std L;}
{\f405\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Adobe Song Std L;}{\f406\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro B;}
{\f407\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro B;}{\f408\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro EL;}
{\f409\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro EL;}{\f410\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro H;}
{\f411\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro H;}{\f412\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro L;}
{\f413\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro L;}{\f414\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro M;}
{\f415\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro M;}{\f416\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Gothic Pro R;}
{\f417\fbidi \fswiss\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Gothic Pro R;}{\f418\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro B;}
{\f419\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro B;}{\f420\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro EL;}
{\f421\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro EL;}{\f422\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro H;}
{\f423\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro H;}{\f424\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro L;}
{\f425\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro L;}{\f426\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro M;}
{\f427\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro M;}{\f428\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}Kozuka Mincho Pro R;}
{\f429\fbidi \froman\fcharset128\fprq2{\*\panose 00000000000000000000}@Kozuka Mincho Pro R;}{\f430\fbidi \fmodern\fcharset0\fprq1{\*\panose 00000000000000000000}Letter Gothic Std;}
{\f431\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Minion Pro;}{\f432\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Myriad Pro;}{\f433\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Myriad Pro Cond;}
{\f434\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Myriad Pro Light;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f435\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f436\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f438\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f439\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f440\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f441\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f442\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f443\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f445\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f446\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f448\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f449\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f450\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f451\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f452\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f453\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f455\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f456\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f458\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f459\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f460\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f461\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f462\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f463\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f547\fbidi \fmodern\fcharset0\fprq1 MS Mincho Western{\*\falt \'82\'6c\'82\'72 \'96\'be\'92\'a9};}
{\f545\fbidi \fmodern\fcharset238\fprq1 MS Mincho CE{\*\falt \'82\'6c\'82\'72 \'96\'be\'92\'a9};}{\f546\fbidi \fmodern\fcharset204\fprq1 MS Mincho Cyr{\*\falt \'82\'6c\'82\'72 \'96\'be\'92\'a9};}
{\f548\fbidi \fmodern\fcharset161\fprq1 MS Mincho Greek{\*\falt \'82\'6c\'82\'72 \'96\'be\'92\'a9};}{\f549\fbidi \fmodern\fcharset162\fprq1 MS Mincho Tur{\*\falt \'82\'6c\'82\'72 \'96\'be\'92\'a9};}
{\f552\fbidi \fmodern\fcharset186\fprq1 MS Mincho Baltic{\*\falt \'82\'6c\'82\'72 \'96\'be\'92\'a9};}{\f557\fbidi \froman\fcharset0\fprq2 Batang Western{\*\falt \'b9\'d9\'c5\'c1};}
{\f555\fbidi \froman\fcharset238\fprq2 Batang CE{\*\falt \'b9\'d9\'c5\'c1};}{\f556\fbidi \froman\fcharset204\fprq2 Batang Cyr{\*\falt \'b9\'d9\'c5\'c1};}{\f558\fbidi \froman\fcharset161\fprq2 Batang Greek{\*\falt \'b9\'d9\'c5\'c1};}
{\f559\fbidi \froman\fcharset162\fprq2 Batang Tur{\*\falt \'b9\'d9\'c5\'c1};}{\f562\fbidi \froman\fcharset186\fprq2 Batang Baltic{\*\falt \'b9\'d9\'c5\'c1};}{\f567\fbidi \fnil\fcharset0\fprq2 SimSun Western{\*\falt \'cb\'ce\'cc\'e5};}
{\f577\fbidi \froman\fcharset0\fprq2 PMingLiU Western{\*\falt \'b7\'73\'b2\'d3\'a9\'fa\'c5\'e9};}{\f587\fbidi \fmodern\fcharset0\fprq1 MS Gothic Western{\*\falt \'82\'6c\'82\'72 \'83\'53\'83\'56\'83\'62\'83\'4e};}
{\f585\fbidi \fmodern\fcharset238\fprq1 MS Gothic CE{\*\falt \'82\'6c\'82\'72 \'83\'53\'83\'56\'83\'62\'83\'4e};}{\f586\fbidi \fmodern\fcharset204\fprq1 MS Gothic Cyr{\*\falt \'82\'6c\'82\'72 \'83\'53\'83\'56\'83\'62\'83\'4e};}
{\f588\fbidi \fmodern\fcharset161\fprq1 MS Gothic Greek{\*\falt \'82\'6c\'82\'72 \'83\'53\'83\'56\'83\'62\'83\'4e};}{\f589\fbidi \fmodern\fcharset162\fprq1 MS Gothic Tur{\*\falt \'82\'6c\'82\'72 \'83\'53\'83\'56\'83\'62\'83\'4e};}
{\f592\fbidi \fmodern\fcharset186\fprq1 MS Gothic Baltic{\*\falt \'82\'6c\'82\'72 \'83\'53\'83\'56\'83\'62\'83\'4e};}{\f597\fbidi \fswiss\fcharset0\fprq2 Dotum Western{\*\falt \'b5\'b8\'bf\'f2};}
{\f595\fbidi \fswiss\fcharset238\fprq2 Dotum CE{\*\falt \'b5\'b8\'bf\'f2};}{\f596\fbidi \fswiss\fcharset204\fprq2 Dotum Cyr{\*\falt \'b5\'b8\'bf\'f2};}{\f598\fbidi \fswiss\fcharset161\fprq2 Dotum Greek{\*\falt \'b5\'b8\'bf\'f2};}
{\f599\fbidi \fswiss\fcharset162\fprq2 Dotum Tur{\*\falt \'b5\'b8\'bf\'f2};}{\f602\fbidi \fswiss\fcharset186\fprq2 Dotum Baltic{\*\falt \'b5\'b8\'bf\'f2};}{\f607\fbidi \fmodern\fcharset0\fprq1 SimHei Western{\*\falt \'ba\'da\'cc\'e5};}
{\f617\fbidi \fmodern\fcharset0\fprq1 MingLiU Western{\*\falt \'b2\'d3\'a9\'fa\'c5\'e9};}{\f637\fbidi \fswiss\fcharset0\fprq2 Gulim Western{\*\falt \'b1\'bc\'b8\'b2};}{\f635\fbidi \fswiss\fcharset238\fprq2 Gulim CE{\*\falt \'b1\'bc\'b8\'b2};}
{\f636\fbidi \fswiss\fcharset204\fprq2 Gulim Cyr{\*\falt \'b1\'bc\'b8\'b2};}{\f638\fbidi \fswiss\fcharset161\fprq2 Gulim Greek{\*\falt \'b1\'bc\'b8\'b2};}{\f639\fbidi \fswiss\fcharset162\fprq2 Gulim Tur{\*\falt \'b1\'bc\'b8\'b2};}
{\f642\fbidi \fswiss\fcharset186\fprq2 Gulim Baltic{\*\falt \'b1\'bc\'b8\'b2};}{\f645\fbidi \froman\fcharset238\fprq2 Century CE;}{\f646\fbidi \froman\fcharset204\fprq2 Century Cyr;}{\f648\fbidi \froman\fcharset161\fprq2 Century Greek;}
{\f649\fbidi \froman\fcharset162\fprq2 Century Tur;}{\f652\fbidi \froman\fcharset186\fprq2 Century Baltic;}{\f664\fbidi \froman\fcharset222\fprq2 Angsana New (Thai);}{\f674\fbidi \fswiss\fcharset222\fprq2 Cordia New (Thai);}
{\f695\fbidi \froman\fcharset238\fprq2 Sylfaen CE;}{\f696\fbidi \froman\fcharset204\fprq2 Sylfaen Cyr;}{\f698\fbidi \froman\fcharset161\fprq2 Sylfaen Greek;}{\f699\fbidi \froman\fcharset162\fprq2 Sylfaen Tur;}
{\f702\fbidi \froman\fcharset186\fprq2 Sylfaen Baltic;}{\f775\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f776\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f778\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}
{\f779\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f782\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f783\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f787\fbidi \fswiss\fcharset0\fprq2 Arial Unicode MS Western;}
{\f785\fbidi \fswiss\fcharset238\fprq2 Arial Unicode MS CE;}{\f786\fbidi \fswiss\fcharset204\fprq2 Arial Unicode MS Cyr;}{\f788\fbidi \fswiss\fcharset161\fprq2 Arial Unicode MS Greek;}{\f789\fbidi \fswiss\fcharset162\fprq2 Arial Unicode MS Tur;}
{\f790\fbidi \fswiss\fcharset177\fprq2 Arial Unicode MS (Hebrew);}{\f791\fbidi \fswiss\fcharset178\fprq2 Arial Unicode MS (Arabic);}{\f792\fbidi \fswiss\fcharset186\fprq2 Arial Unicode MS Baltic;}
{\f793\fbidi \fswiss\fcharset163\fprq2 Arial Unicode MS (Vietnamese);}{\f794\fbidi \fswiss\fcharset222\fprq2 Arial Unicode MS (Thai);}{\f795\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f796\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f798\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f799\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f802\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f803\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\f805\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f806\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f808\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f809\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\f812\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f813\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f815\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f816\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}
{\f818\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f819\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f820\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f821\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}
{\f822\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f823\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f824\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}{\f825\fbidi \froman\fcharset238\fprq2 Garamond CE;}
{\f826\fbidi \froman\fcharset204\fprq2 Garamond Cyr;}{\f828\fbidi \froman\fcharset161\fprq2 Garamond Greek;}{\f829\fbidi \froman\fcharset162\fprq2 Garamond Tur;}{\f832\fbidi \froman\fcharset186\fprq2 Garamond Baltic;}
{\f1297\fbidi \froman\fcharset0\fprq2 @Batang Western;}{\f1295\fbidi \froman\fcharset238\fprq2 @Batang CE;}{\f1296\fbidi \froman\fcharset204\fprq2 @Batang Cyr;}{\f1298\fbidi \froman\fcharset161\fprq2 @Batang Greek;}
{\f1299\fbidi \froman\fcharset162\fprq2 @Batang Tur;}{\f1302\fbidi \froman\fcharset186\fprq2 @Batang Baltic;}{\f1307\fbidi \fmodern\fcharset0\fprq1 BatangChe Western;}{\f1305\fbidi \fmodern\fcharset238\fprq1 BatangChe CE;}
{\f1306\fbidi \fmodern\fcharset204\fprq1 BatangChe Cyr;}{\f1308\fbidi \fmodern\fcharset161\fprq1 BatangChe Greek;}{\f1309\fbidi \fmodern\fcharset162\fprq1 BatangChe Tur;}{\f1312\fbidi \fmodern\fcharset186\fprq1 BatangChe Baltic;}
{\f1317\fbidi \fmodern\fcharset0\fprq1 @BatangChe Western;}{\f1315\fbidi \fmodern\fcharset238\fprq1 @BatangChe CE;}{\f1316\fbidi \fmodern\fcharset204\fprq1 @BatangChe Cyr;}{\f1318\fbidi \fmodern\fcharset161\fprq1 @BatangChe Greek;}
{\f1319\fbidi \fmodern\fcharset162\fprq1 @BatangChe Tur;}{\f1322\fbidi \fmodern\fcharset186\fprq1 @BatangChe Baltic;}{\f1327\fbidi \froman\fcharset0\fprq2 Gungsuh Western;}{\f1325\fbidi \froman\fcharset238\fprq2 Gungsuh CE;}
{\f1326\fbidi \froman\fcharset204\fprq2 Gungsuh Cyr;}{\f1328\fbidi \froman\fcharset161\fprq2 Gungsuh Greek;}{\f1329\fbidi \froman\fcharset162\fprq2 Gungsuh Tur;}{\f1332\fbidi \froman\fcharset186\fprq2 Gungsuh Baltic;}
{\f1337\fbidi \froman\fcharset0\fprq2 @Gungsuh Western;}{\f1335\fbidi \froman\fcharset238\fprq2 @Gungsuh CE;}{\f1336\fbidi \froman\fcharset204\fprq2 @Gungsuh Cyr;}{\f1338\fbidi \froman\fcharset161\fprq2 @Gungsuh Greek;}
{\f1339\fbidi \froman\fcharset162\fprq2 @Gungsuh Tur;}{\f1342\fbidi \froman\fcharset186\fprq2 @Gungsuh Baltic;}{\f1347\fbidi \fmodern\fcharset0\fprq1 GungsuhChe Western;}{\f1345\fbidi \fmodern\fcharset238\fprq1 GungsuhChe CE;}
{\f1346\fbidi \fmodern\fcharset204\fprq1 GungsuhChe Cyr;}{\f1348\fbidi \fmodern\fcharset161\fprq1 GungsuhChe Greek;}{\f1349\fbidi \fmodern\fcharset162\fprq1 GungsuhChe Tur;}{\f1352\fbidi \fmodern\fcharset186\fprq1 GungsuhChe Baltic;}
{\f1357\fbidi \fmodern\fcharset0\fprq1 @GungsuhChe Western;}{\f1355\fbidi \fmodern\fcharset238\fprq1 @GungsuhChe CE;}{\f1356\fbidi \fmodern\fcharset204\fprq1 @GungsuhChe Cyr;}{\f1358\fbidi \fmodern\fcharset161\fprq1 @GungsuhChe Greek;}
{\f1359\fbidi \fmodern\fcharset162\fprq1 @GungsuhChe Tur;}{\f1362\fbidi \fmodern\fcharset186\fprq1 @GungsuhChe Baltic;}{\f1384\fbidi \fswiss\fcharset222\fprq2 DokChampa (Thai);}{\f1407\fbidi \fswiss\fcharset0\fprq2 @Gulim Western;}
{\f1405\fbidi \fswiss\fcharset238\fprq2 @Gulim CE;}{\f1406\fbidi \fswiss\fcharset204\fprq2 @Gulim Cyr;}{\f1408\fbidi \fswiss\fcharset161\fprq2 @Gulim Greek;}{\f1409\fbidi \fswiss\fcharset162\fprq2 @Gulim Tur;}
{\f1412\fbidi \fswiss\fcharset186\fprq2 @Gulim Baltic;}{\f1417\fbidi \fmodern\fcharset0\fprq1 GulimChe Western;}{\f1415\fbidi \fmodern\fcharset238\fprq1 GulimChe CE;}{\f1416\fbidi \fmodern\fcharset204\fprq1 GulimChe Cyr;}
{\f1418\fbidi \fmodern\fcharset161\fprq1 GulimChe Greek;}{\f1419\fbidi \fmodern\fcharset162\fprq1 GulimChe Tur;}{\f1422\fbidi \fmodern\fcharset186\fprq1 GulimChe Baltic;}{\f1427\fbidi \fmodern\fcharset0\fprq1 @GulimChe Western;}
{\f1425\fbidi \fmodern\fcharset238\fprq1 @GulimChe CE;}{\f1426\fbidi \fmodern\fcharset204\fprq1 @GulimChe Cyr;}{\f1428\fbidi \fmodern\fcharset161\fprq1 @GulimChe Greek;}{\f1429\fbidi \fmodern\fcharset162\fprq1 @GulimChe Tur;}
{\f1432\fbidi \fmodern\fcharset186\fprq1 @GulimChe Baltic;}{\f1437\fbidi \fswiss\fcharset0\fprq2 @Dotum Western;}{\f1435\fbidi \fswiss\fcharset238\fprq2 @Dotum CE;}{\f1436\fbidi \fswiss\fcharset204\fprq2 @Dotum Cyr;}
{\f1438\fbidi \fswiss\fcharset161\fprq2 @Dotum Greek;}{\f1439\fbidi \fswiss\fcharset162\fprq2 @Dotum Tur;}{\f1442\fbidi \fswiss\fcharset186\fprq2 @Dotum Baltic;}{\f1447\fbidi \fmodern\fcharset0\fprq1 DotumChe Western;}
{\f1445\fbidi \fmodern\fcharset238\fprq1 DotumChe CE;}{\f1446\fbidi \fmodern\fcharset204\fprq1 DotumChe Cyr;}{\f1448\fbidi \fmodern\fcharset161\fprq1 DotumChe Greek;}{\f1449\fbidi \fmodern\fcharset162\fprq1 DotumChe Tur;}
{\f1452\fbidi \fmodern\fcharset186\fprq1 DotumChe Baltic;}{\f1457\fbidi \fmodern\fcharset0\fprq1 @DotumChe Western;}{\f1455\fbidi \fmodern\fcharset238\fprq1 @DotumChe CE;}{\f1456\fbidi \fmodern\fcharset204\fprq1 @DotumChe Cyr;}
{\f1458\fbidi \fmodern\fcharset161\fprq1 @DotumChe Greek;}{\f1459\fbidi \fmodern\fcharset162\fprq1 @DotumChe Tur;}{\f1462\fbidi \fmodern\fcharset186\fprq1 @DotumChe Baltic;}{\f1465\fbidi \fswiss\fcharset238\fprq2 Impact CE;}
{\f1466\fbidi \fswiss\fcharset204\fprq2 Impact Cyr;}{\f1468\fbidi \fswiss\fcharset161\fprq2 Impact Greek;}{\f1469\fbidi \fswiss\fcharset162\fprq2 Impact Tur;}{\f1472\fbidi \fswiss\fcharset186\fprq2 Impact Baltic;}
{\f1525\fbidi \fmodern\fcharset238\fprq1 Lucida Console CE;}{\f1526\fbidi \fmodern\fcharset204\fprq1 Lucida Console Cyr;}{\f1528\fbidi \fmodern\fcharset161\fprq1 Lucida Console Greek;}{\f1529\fbidi \fmodern\fcharset162\fprq1 Lucida Console Tur;}
{\f1537\fbidi \fswiss\fcharset0\fprq2 Malgun Gothic Western;}{\f1547\fbidi \fswiss\fcharset0\fprq2 @Malgun Gothic Western;}{\f1557\fbidi \fswiss\fcharset0\fprq2 Meiryo Western;}{\f1555\fbidi \fswiss\fcharset238\fprq2 Meiryo CE;}
{\f1556\fbidi \fswiss\fcharset204\fprq2 Meiryo Cyr;}{\f1558\fbidi \fswiss\fcharset161\fprq2 Meiryo Greek;}{\f1559\fbidi \fswiss\fcharset162\fprq2 Meiryo Tur;}{\f1562\fbidi \fswiss\fcharset186\fprq2 Meiryo Baltic;}
{\f1567\fbidi \fswiss\fcharset0\fprq2 @Meiryo Western;}{\f1565\fbidi \fswiss\fcharset238\fprq2 @Meiryo CE;}{\f1566\fbidi \fswiss\fcharset204\fprq2 @Meiryo Cyr;}{\f1568\fbidi \fswiss\fcharset161\fprq2 @Meiryo Greek;}
{\f1569\fbidi \fswiss\fcharset162\fprq2 @Meiryo Tur;}{\f1572\fbidi \fswiss\fcharset186\fprq2 @Meiryo Baltic;}{\f1577\fbidi \fswiss\fcharset0\fprq2 Meiryo UI Western;}{\f1575\fbidi \fswiss\fcharset238\fprq2 Meiryo UI CE;}
{\f1576\fbidi \fswiss\fcharset204\fprq2 Meiryo UI Cyr;}{\f1578\fbidi \fswiss\fcharset161\fprq2 Meiryo UI Greek;}{\f1579\fbidi \fswiss\fcharset162\fprq2 Meiryo UI Tur;}{\f1582\fbidi \fswiss\fcharset186\fprq2 Meiryo UI Baltic;}
{\f1587\fbidi \fswiss\fcharset0\fprq2 @Meiryo UI Western;}{\f1585\fbidi \fswiss\fcharset238\fprq2 @Meiryo UI CE;}{\f1586\fbidi \fswiss\fcharset204\fprq2 @Meiryo UI Cyr;}{\f1588\fbidi \fswiss\fcharset161\fprq2 @Meiryo UI Greek;}
{\f1589\fbidi \fswiss\fcharset162\fprq2 @Meiryo UI Tur;}{\f1592\fbidi \fswiss\fcharset186\fprq2 @Meiryo UI Baltic;}{\f1607\fbidi \fswiss\fcharset0\fprq2 Microsoft JhengHei Western;}{\f1608\fbidi \fswiss\fcharset161\fprq2 Microsoft JhengHei Greek;}
{\f1617\fbidi \fswiss\fcharset0\fprq2 @Microsoft JhengHei Western;}{\f1618\fbidi \fswiss\fcharset161\fprq2 @Microsoft JhengHei Greek;}{\f1627\fbidi \fswiss\fcharset0\fprq2 Microsoft YaHei Western;}
{\f1625\fbidi \fswiss\fcharset238\fprq2 Microsoft YaHei CE;}{\f1626\fbidi \fswiss\fcharset204\fprq2 Microsoft YaHei Cyr;}{\f1628\fbidi \fswiss\fcharset161\fprq2 Microsoft YaHei Greek;}{\f1629\fbidi \fswiss\fcharset162\fprq2 Microsoft YaHei Tur;}
{\f1637\fbidi \fswiss\fcharset0\fprq2 @Microsoft YaHei Western;}{\f1635\fbidi \fswiss\fcharset238\fprq2 @Microsoft YaHei CE;}{\f1636\fbidi \fswiss\fcharset204\fprq2 @Microsoft YaHei Cyr;}{\f1638\fbidi \fswiss\fcharset161\fprq2 @Microsoft YaHei Greek;}
{\f1639\fbidi \fswiss\fcharset162\fprq2 @Microsoft YaHei Tur;}{\f1647\fbidi \fmodern\fcharset0\fprq1 @MingLiU Western;}{\f1657\fbidi \froman\fcharset0\fprq2 @PMingLiU Western;}{\f1667\fbidi \froman\fcharset0\fprq2 MingLiU_HKSCS Western;}
{\f1677\fbidi \froman\fcharset0\fprq2 @MingLiU_HKSCS Western;}{\f1687\fbidi \froman\fcharset0\fprq2 MingLiU-ExtB Western;}{\f1697\fbidi \froman\fcharset0\fprq2 @MingLiU-ExtB Western;}{\f1707\fbidi \froman\fcharset0\fprq2 PMingLiU-ExtB Western;}
{\f1717\fbidi \froman\fcharset0\fprq2 @PMingLiU-ExtB Western;}{\f1727\fbidi \froman\fcharset0\fprq2 MingLiU_HKSCS-ExtB Western;}{\f1737\fbidi \froman\fcharset0\fprq2 @MingLiU_HKSCS-ExtB Western;}{\f1757\fbidi \fmodern\fcharset0\fprq1 @MS Gothic Western;}
{\f1755\fbidi \fmodern\fcharset238\fprq1 @MS Gothic CE;}{\f1756\fbidi \fmodern\fcharset204\fprq1 @MS Gothic Cyr;}{\f1758\fbidi \fmodern\fcharset161\fprq1 @MS Gothic Greek;}{\f1759\fbidi \fmodern\fcharset162\fprq1 @MS Gothic Tur;}
{\f1762\fbidi \fmodern\fcharset186\fprq1 @MS Gothic Baltic;}{\f1767\fbidi \fswiss\fcharset0\fprq2 MS PGothic Western;}{\f1765\fbidi \fswiss\fcharset238\fprq2 MS PGothic CE;}{\f1766\fbidi \fswiss\fcharset204\fprq2 MS PGothic Cyr;}
{\f1768\fbidi \fswiss\fcharset161\fprq2 MS PGothic Greek;}{\f1769\fbidi \fswiss\fcharset162\fprq2 MS PGothic Tur;}{\f1772\fbidi \fswiss\fcharset186\fprq2 MS PGothic Baltic;}{\f1777\fbidi \fswiss\fcharset0\fprq2 @MS PGothic Western;}
{\f1775\fbidi \fswiss\fcharset238\fprq2 @MS PGothic CE;}{\f1776\fbidi \fswiss\fcharset204\fprq2 @MS PGothic Cyr;}{\f1778\fbidi \fswiss\fcharset161\fprq2 @MS PGothic Greek;}{\f1779\fbidi \fswiss\fcharset162\fprq2 @MS PGothic Tur;}
{\f1782\fbidi \fswiss\fcharset186\fprq2 @MS PGothic Baltic;}{\f1787\fbidi \fswiss\fcharset0\fprq2 MS UI Gothic Western;}{\f1785\fbidi \fswiss\fcharset238\fprq2 MS UI Gothic CE;}{\f1786\fbidi \fswiss\fcharset204\fprq2 MS UI Gothic Cyr;}
{\f1788\fbidi \fswiss\fcharset161\fprq2 MS UI Gothic Greek;}{\f1789\fbidi \fswiss\fcharset162\fprq2 MS UI Gothic Tur;}{\f1792\fbidi \fswiss\fcharset186\fprq2 MS UI Gothic Baltic;}{\f1797\fbidi \fswiss\fcharset0\fprq2 @MS UI Gothic Western;}
{\f1795\fbidi \fswiss\fcharset238\fprq2 @MS UI Gothic CE;}{\f1796\fbidi \fswiss\fcharset204\fprq2 @MS UI Gothic Cyr;}{\f1798\fbidi \fswiss\fcharset161\fprq2 @MS UI Gothic Greek;}{\f1799\fbidi \fswiss\fcharset162\fprq2 @MS UI Gothic Tur;}
{\f1802\fbidi \fswiss\fcharset186\fprq2 @MS UI Gothic Baltic;}{\f1807\fbidi \fmodern\fcharset0\fprq1 @MS Mincho Western;}{\f1805\fbidi \fmodern\fcharset238\fprq1 @MS Mincho CE;}{\f1806\fbidi \fmodern\fcharset204\fprq1 @MS Mincho Cyr;}
{\f1808\fbidi \fmodern\fcharset161\fprq1 @MS Mincho Greek;}{\f1809\fbidi \fmodern\fcharset162\fprq1 @MS Mincho Tur;}{\f1812\fbidi \fmodern\fcharset186\fprq1 @MS Mincho Baltic;}{\f1817\fbidi \froman\fcharset0\fprq2 MS PMincho Western;}
{\f1815\fbidi \froman\fcharset238\fprq2 MS PMincho CE;}{\f1816\fbidi \froman\fcharset204\fprq2 MS PMincho Cyr;}{\f1818\fbidi \froman\fcharset161\fprq2 MS PMincho Greek;}{\f1819\fbidi \froman\fcharset162\fprq2 MS PMincho Tur;}
{\f1822\fbidi \froman\fcharset186\fprq2 MS PMincho Baltic;}{\f1827\fbidi \froman\fcharset0\fprq2 @MS PMincho Western;}{\f1825\fbidi \froman\fcharset238\fprq2 @MS PMincho CE;}{\f1826\fbidi \froman\fcharset204\fprq2 @MS PMincho Cyr;}
{\f1828\fbidi \froman\fcharset161\fprq2 @MS PMincho Greek;}{\f1829\fbidi \froman\fcharset162\fprq2 @MS PMincho Tur;}{\f1832\fbidi \froman\fcharset186\fprq2 @MS PMincho Baltic;}{\f1855\fbidi \fnil\fcharset238\fprq2 Nyala CE;}
{\f1859\fbidi \fnil\fcharset162\fprq2 Nyala Tur;}{\f1862\fbidi \fnil\fcharset186\fprq2 Nyala Baltic;}{\f1885\fbidi \fswiss\fcharset238\fprq2 Segoe Script CE;}{\f1886\fbidi \fswiss\fcharset204\fprq2 Segoe Script Cyr;}
{\f1888\fbidi \fswiss\fcharset161\fprq2 Segoe Script Greek;}{\f1889\fbidi \fswiss\fcharset162\fprq2 Segoe Script Tur;}{\f1892\fbidi \fswiss\fcharset186\fprq2 Segoe Script Baltic;}{\f1895\fbidi \fswiss\fcharset238\fprq2 Segoe UI CE;}
{\f1896\fbidi \fswiss\fcharset204\fprq2 Segoe UI Cyr;}{\f1898\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}{\f1899\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}{\f1901\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}
{\f1902\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}{\f1903\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}{\f1905\fbidi \fswiss\fcharset238\fprq2 Segoe UI Semibold CE;}{\f1906\fbidi \fswiss\fcharset204\fprq2 Segoe UI Semibold Cyr;}
{\f1908\fbidi \fswiss\fcharset161\fprq2 Segoe UI Semibold Greek;}{\f1909\fbidi \fswiss\fcharset162\fprq2 Segoe UI Semibold Tur;}{\f1912\fbidi \fswiss\fcharset186\fprq2 Segoe UI Semibold Baltic;}
{\f1913\fbidi \fswiss\fcharset163\fprq2 Segoe UI Semibold (Vietnamese);}{\f1915\fbidi \fswiss\fcharset238\fprq2 Segoe UI Light CE;}{\f1916\fbidi \fswiss\fcharset204\fprq2 Segoe UI Light Cyr;}{\f1918\fbidi \fswiss\fcharset161\fprq2 Segoe UI Light Greek;}
{\f1919\fbidi \fswiss\fcharset162\fprq2 Segoe UI Light Tur;}{\f1922\fbidi \fswiss\fcharset186\fprq2 Segoe UI Light Baltic;}{\f1923\fbidi \fswiss\fcharset163\fprq2 Segoe UI Light (Vietnamese);}{\f1937\fbidi \fnil\fcharset0\fprq2 @SimSun Western;}
{\f1947\fbidi \fmodern\fcharset0\fprq1 NSimSun Western;}{\f1957\fbidi \fmodern\fcharset0\fprq1 @NSimSun Western;}{\f1967\fbidi \fmodern\fcharset0\fprq1 SimSun-ExtB Western;}{\f1977\fbidi \fmodern\fcharset0\fprq1 @SimSun-ExtB Western;}
{\f2015\fbidi \fswiss\fcharset238\fprq2 Microsoft Sans Serif CE;}{\f2016\fbidi \fswiss\fcharset204\fprq2 Microsoft Sans Serif Cyr;}{\f2018\fbidi \fswiss\fcharset161\fprq2 Microsoft Sans Serif Greek;}
{\f2019\fbidi \fswiss\fcharset162\fprq2 Microsoft Sans Serif Tur;}{\f2020\fbidi \fswiss\fcharset177\fprq2 Microsoft Sans Serif (Hebrew);}{\f2021\fbidi \fswiss\fcharset178\fprq2 Microsoft Sans Serif (Arabic);}
{\f2022\fbidi \fswiss\fcharset186\fprq2 Microsoft Sans Serif Baltic;}{\f2023\fbidi \fswiss\fcharset163\fprq2 Microsoft Sans Serif (Vietnamese);}{\f2024\fbidi \fswiss\fcharset222\fprq2 Microsoft Sans Serif (Thai);}
{\f2035\fbidi \fnil\fcharset238\fprq2 Ebrima CE;}{\f2039\fbidi \fnil\fcharset162\fprq2 Ebrima Tur;}{\f2042\fbidi \fnil\fcharset186\fprq2 Ebrima Baltic;}{\f2050\fbidi \fswiss\fcharset177\fprq2 Gisha (Hebrew);}
{\f2074\fbidi \fswiss\fcharset222\fprq2 Leelawadee (Thai);}{\f2081\fbidi \fnil\fcharset178\fprq2 Microsoft Uighur (Arabic);}{\f2121\fbidi \froman\fcharset178\fprq2 Andalus (Arabic);}{\f2125\fbidi \fscript\fcharset238\fprq2 Arabic Typesetting CE;}
{\f2129\fbidi \fscript\fcharset162\fprq2 Arabic Typesetting Tur;}{\f2131\fbidi \fscript\fcharset178\fprq2 Arabic Typesetting (Arabic);}{\f2132\fbidi \fscript\fcharset186\fprq2 Arabic Typesetting Baltic;}
{\f2141\fbidi \froman\fcharset178\fprq2 Simplified Arabic (Arabic);}{\f2151\fbidi \fmodern\fcharset178\fprq1 Simplified Arabic Fixed (Arabic);}{\f2155\fbidi \fnil\fcharset238\fprq2 Sakkal Majalla CE;}
{\f2159\fbidi \fnil\fcharset162\fprq2 Sakkal Majalla Tur;}{\f2161\fbidi \fnil\fcharset178\fprq2 Sakkal Majalla (Arabic);}{\f2162\fbidi \fnil\fcharset186\fprq2 Sakkal Majalla Baltic;}{\f2171\fbidi \froman\fcharset178\fprq2 Traditional Arabic (Arabic);}
{\f2257\fbidi \fmodern\fcharset0\fprq1 FangSong Western;}{\f2267\fbidi \fmodern\fcharset0\fprq1 @FangSong Western;}{\f2277\fbidi \fmodern\fcharset0\fprq1 @SimHei Western;}{\f2287\fbidi \fmodern\fcharset0\fprq1 KaiTi Western;}
{\f2297\fbidi \fmodern\fcharset0\fprq1 @KaiTi Western;}{\f2314\fbidi \froman\fcharset222\fprq2 AngsanaUPC (Thai);}{\f2324\fbidi \fswiss\fcharset222\fprq2 Browallia New (Thai);}{\f2334\fbidi \fswiss\fcharset222\fprq2 BrowalliaUPC (Thai);}
{\f2344\fbidi \fswiss\fcharset222\fprq2 CordiaUPC (Thai);}{\f2354\fbidi \froman\fcharset222\fprq2 DilleniaUPC (Thai);}{\f2364\fbidi \froman\fcharset222\fprq2 EucrosiaUPC (Thai);}{\f2374\fbidi \fswiss\fcharset222\fprq2 FreesiaUPC (Thai);}
{\f2384\fbidi \fswiss\fcharset222\fprq2 IrisUPC (Thai);}{\f2394\fbidi \froman\fcharset222\fprq2 JasmineUPC (Thai);}{\f2404\fbidi \froman\fcharset222\fprq2 KodchiangUPC (Thai);}{\f2414\fbidi \fswiss\fcharset222\fprq2 LilyUPC (Thai);}
{\f2417\fbidi \fscript\fcharset0\fprq1 DFKai-SB Western;}{\f2427\fbidi \fscript\fcharset0\fprq1 @DFKai-SB Western;}{\f2435\fbidi \fswiss\fcharset238\fprq2 Lucida Sans Unicode CE;}{\f2436\fbidi \fswiss\fcharset204\fprq2 Lucida Sans Unicode Cyr;}
{\f2438\fbidi \fswiss\fcharset161\fprq2 Lucida Sans Unicode Greek;}{\f2439\fbidi \fswiss\fcharset162\fprq2 Lucida Sans Unicode Tur;}{\f2440\fbidi \fswiss\fcharset177\fprq2 Lucida Sans Unicode (Hebrew);}
{\f2442\fbidi \fswiss\fcharset186\fprq2 Lucida Sans Unicode Baltic;}{\f2445\fbidi \fswiss\fcharset238\fprq2 Arial Black CE;}{\f2446\fbidi \fswiss\fcharset204\fprq2 Arial Black Cyr;}{\f2448\fbidi \fswiss\fcharset161\fprq2 Arial Black Greek;}
{\f2449\fbidi \fswiss\fcharset162\fprq2 Arial Black Tur;}{\f2452\fbidi \fswiss\fcharset186\fprq2 Arial Black Baltic;}{\f2455\fbidi \fswiss\fcharset238\fprq2 Candara CE;}{\f2456\fbidi \fswiss\fcharset204\fprq2 Candara Cyr;}
{\f2458\fbidi \fswiss\fcharset161\fprq2 Candara Greek;}{\f2459\fbidi \fswiss\fcharset162\fprq2 Candara Tur;}{\f2462\fbidi \fswiss\fcharset186\fprq2 Candara Baltic;}{\f2463\fbidi \fswiss\fcharset163\fprq2 Candara (Vietnamese);}
{\f2465\fbidi \fscript\fcharset238\fprq2 Comic Sans MS CE;}{\f2466\fbidi \fscript\fcharset204\fprq2 Comic Sans MS Cyr;}{\f2468\fbidi \fscript\fcharset161\fprq2 Comic Sans MS Greek;}{\f2469\fbidi \fscript\fcharset162\fprq2 Comic Sans MS Tur;}
{\f2472\fbidi \fscript\fcharset186\fprq2 Comic Sans MS Baltic;}{\f2475\fbidi \fmodern\fcharset238\fprq1 Consolas CE;}{\f2476\fbidi \fmodern\fcharset204\fprq1 Consolas Cyr;}{\f2478\fbidi \fmodern\fcharset161\fprq1 Consolas Greek;}
{\f2479\fbidi \fmodern\fcharset162\fprq1 Consolas Tur;}{\f2482\fbidi \fmodern\fcharset186\fprq1 Consolas Baltic;}{\f2483\fbidi \fmodern\fcharset163\fprq1 Consolas (Vietnamese);}{\f2485\fbidi \froman\fcharset238\fprq2 Constantia CE;}
{\f2486\fbidi \froman\fcharset204\fprq2 Constantia Cyr;}{\f2488\fbidi \froman\fcharset161\fprq2 Constantia Greek;}{\f2489\fbidi \froman\fcharset162\fprq2 Constantia Tur;}{\f2492\fbidi \froman\fcharset186\fprq2 Constantia Baltic;}
{\f2493\fbidi \froman\fcharset163\fprq2 Constantia (Vietnamese);}{\f2495\fbidi \fswiss\fcharset238\fprq2 Corbel CE;}{\f2496\fbidi \fswiss\fcharset204\fprq2 Corbel Cyr;}{\f2498\fbidi \fswiss\fcharset161\fprq2 Corbel Greek;}
{\f2499\fbidi \fswiss\fcharset162\fprq2 Corbel Tur;}{\f2502\fbidi \fswiss\fcharset186\fprq2 Corbel Baltic;}{\f2503\fbidi \fswiss\fcharset163\fprq2 Corbel (Vietnamese);}{\f2505\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium CE;}
{\f2506\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Medium Cyr;}{\f2508\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Medium Greek;}{\f2509\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Tur;}
{\f2512\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Medium Baltic;}{\f2515\fbidi \fdecor\fcharset238\fprq2 Gabriola CE;}{\f2516\fbidi \fdecor\fcharset204\fprq2 Gabriola Cyr;}{\f2518\fbidi \fdecor\fcharset161\fprq2 Gabriola Greek;}
{\f2519\fbidi \fdecor\fcharset162\fprq2 Gabriola Tur;}{\f2522\fbidi \fdecor\fcharset186\fprq2 Gabriola Baltic;}{\f2525\fbidi \froman\fcharset238\fprq2 Georgia CE;}{\f2526\fbidi \froman\fcharset204\fprq2 Georgia Cyr;}
{\f2528\fbidi \froman\fcharset161\fprq2 Georgia Greek;}{\f2529\fbidi \froman\fcharset162\fprq2 Georgia Tur;}{\f2532\fbidi \froman\fcharset186\fprq2 Georgia Baltic;}{\f2535\fbidi \froman\fcharset238\fprq2 Palatino Linotype CE;}
{\f2536\fbidi \froman\fcharset204\fprq2 Palatino Linotype Cyr;}{\f2538\fbidi \froman\fcharset161\fprq2 Palatino Linotype Greek;}{\f2539\fbidi \froman\fcharset162\fprq2 Palatino Linotype Tur;}
{\f2542\fbidi \froman\fcharset186\fprq2 Palatino Linotype Baltic;}{\f2543\fbidi \froman\fcharset163\fprq2 Palatino Linotype (Vietnamese);}{\f2545\fbidi \fnil\fcharset238\fprq2 Segoe Print CE;}{\f2546\fbidi \fnil\fcharset204\fprq2 Segoe Print Cyr;}
{\f2548\fbidi \fnil\fcharset161\fprq2 Segoe Print Greek;}{\f2549\fbidi \fnil\fcharset162\fprq2 Segoe Print Tur;}{\f2552\fbidi \fnil\fcharset186\fprq2 Segoe Print Baltic;}{\f2555\fbidi \fswiss\fcharset238\fprq2 Trebuchet MS CE;}
{\f2556\fbidi \fswiss\fcharset204\fprq2 Trebuchet MS Cyr;}{\f2558\fbidi \fswiss\fcharset161\fprq2 Trebuchet MS Greek;}{\f2559\fbidi \fswiss\fcharset162\fprq2 Trebuchet MS Tur;}{\f2562\fbidi \fswiss\fcharset186\fprq2 Trebuchet MS Baltic;}
{\f2565\fbidi \fswiss\fcharset238\fprq2 Verdana CE;}{\f2566\fbidi \fswiss\fcharset204\fprq2 Verdana Cyr;}{\f2568\fbidi \fswiss\fcharset161\fprq2 Verdana Greek;}{\f2569\fbidi \fswiss\fcharset162\fprq2 Verdana Tur;}
{\f2572\fbidi \fswiss\fcharset186\fprq2 Verdana Baltic;}{\f2573\fbidi \fswiss\fcharset163\fprq2 Verdana (Vietnamese);}{\f2585\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\f2586\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\f2588\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\f2589\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\f2592\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\f2593\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\f2595\fbidi \fnil\fcharset238\fprq2 ZWAdobeF CE;}{\f2596\fbidi \fnil\fcharset204\fprq2 ZWAdobeF Cyr;}{\f2598\fbidi \fnil\fcharset161\fprq2 ZWAdobeF Greek;}{\f2599\fbidi \fnil\fcharset162\fprq2 ZWAdobeF Tur;}
{\f2600\fbidi \fnil\fcharset177\fprq2 ZWAdobeF (Hebrew);}{\f2601\fbidi \fnil\fcharset178\fprq2 ZWAdobeF (Arabic);}{\f2602\fbidi \fnil\fcharset186\fprq2 ZWAdobeF Baltic;}{\f2603\fbidi \fnil\fcharset163\fprq2 ZWAdobeF (Vietnamese);}
{\f2615\fbidi \froman\fcharset238\fprq2 Lucida Bright CE;}{\f2619\fbidi \froman\fcharset162\fprq2 Lucida Bright Tur;}{\f2622\fbidi \froman\fcharset186\fprq2 Lucida Bright Baltic;}{\f2625\fbidi \fswiss\fcharset238\fprq2 Lucida Sans CE;}
{\f2626\fbidi \fswiss\fcharset204\fprq2 Lucida Sans Cyr;}{\f2628\fbidi \fswiss\fcharset161\fprq2 Lucida Sans Greek;}{\f2629\fbidi \fswiss\fcharset162\fprq2 Lucida Sans Tur;}{\f2630\fbidi \fswiss\fcharset177\fprq2 Lucida Sans (Hebrew);}
{\f2631\fbidi \fswiss\fcharset178\fprq2 Lucida Sans (Arabic);}{\f2632\fbidi \fswiss\fcharset186\fprq2 Lucida Sans Baltic;}{\f2634\fbidi \fswiss\fcharset222\fprq2 Lucida Sans (Thai);}{\f2635\fbidi \fswiss\fcharset238\fprq2 Haettenschweiler CE;}
{\f2636\fbidi \fswiss\fcharset204\fprq2 Haettenschweiler Cyr;}{\f2638\fbidi \fswiss\fcharset161\fprq2 Haettenschweiler Greek;}{\f2639\fbidi \fswiss\fcharset162\fprq2 Haettenschweiler Tur;}{\f2642\fbidi \fswiss\fcharset186\fprq2 Haettenschweiler Baltic;}
{\f2655\fbidi \froman\fcharset238\fprq2 Book Antiqua CE;}{\f2656\fbidi \froman\fcharset204\fprq2 Book Antiqua Cyr;}{\f2658\fbidi \froman\fcharset161\fprq2 Book Antiqua Greek;}{\f2659\fbidi \froman\fcharset162\fprq2 Book Antiqua Tur;}
{\f2662\fbidi \froman\fcharset186\fprq2 Book Antiqua Baltic;}{\f2665\fbidi \fswiss\fcharset238\fprq2 Century Gothic CE;}{\f2666\fbidi \fswiss\fcharset204\fprq2 Century Gothic Cyr;}{\f2668\fbidi \fswiss\fcharset161\fprq2 Century Gothic Greek;}
{\f2669\fbidi \fswiss\fcharset162\fprq2 Century Gothic Tur;}{\f2672\fbidi \fswiss\fcharset186\fprq2 Century Gothic Baltic;}{\f2685\fbidi \fswiss\fcharset238\fprq2 MS Reference Sans Serif CE;}
{\f2686\fbidi \fswiss\fcharset204\fprq2 MS Reference Sans Serif Cyr;}{\f2688\fbidi \fswiss\fcharset161\fprq2 MS Reference Sans Serif Greek;}{\f2689\fbidi \fswiss\fcharset162\fprq2 MS Reference Sans Serif Tur;}
{\f2692\fbidi \fswiss\fcharset186\fprq2 MS Reference Sans Serif Baltic;}{\f2693\fbidi \fswiss\fcharset163\fprq2 MS Reference Sans Serif (Vietnamese);}{\f2705\fbidi \fscript\fcharset238\fprq2 Monotype Corsiva CE;}
{\f2706\fbidi \fscript\fcharset204\fprq2 Monotype Corsiva Cyr;}{\f2708\fbidi \fscript\fcharset161\fprq2 Monotype Corsiva Greek;}{\f2709\fbidi \fscript\fcharset162\fprq2 Monotype Corsiva Tur;}
{\f2712\fbidi \fscript\fcharset186\fprq2 Monotype Corsiva Baltic;}{\f2775\fbidi \froman\fcharset238\fprq2 Bookman Old Style CE;}{\f2776\fbidi \froman\fcharset204\fprq2 Bookman Old Style Cyr;}
{\f2778\fbidi \froman\fcharset161\fprq2 Bookman Old Style Greek;}{\f2779\fbidi \froman\fcharset162\fprq2 Bookman Old Style Tur;}{\f2782\fbidi \froman\fcharset186\fprq2 Bookman Old Style Baltic;}
{\f2815\fbidi \froman\fcharset238\fprq2 Century Schoolbook CE;}{\f2816\fbidi \froman\fcharset204\fprq2 Century Schoolbook Cyr;}{\f2818\fbidi \froman\fcharset161\fprq2 Century Schoolbook Greek;}
{\f2819\fbidi \froman\fcharset162\fprq2 Century Schoolbook Tur;}{\f2822\fbidi \froman\fcharset186\fprq2 Century Schoolbook Baltic;}{\f2945\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Book CE;}
{\f2946\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Book Cyr;}{\f2948\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Book Greek;}{\f2949\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Book Tur;}
{\f2952\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Book Baltic;}{\f2955\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Demi CE;}{\f2956\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Demi Cyr;}
{\f2958\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Demi Greek;}{\f2959\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Demi Tur;}{\f2962\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Demi Baltic;}
{\f2965\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Demi Cond CE;}{\f2966\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Demi Cond Cyr;}{\f2968\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Demi Cond Greek;}
{\f2969\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Demi Cond Tur;}{\f2972\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Demi Cond Baltic;}{\f2975\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Heavy CE;}
{\f2976\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Heavy Cyr;}{\f2978\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Heavy Greek;}{\f2979\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Heavy Tur;}
{\f2982\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Heavy Baltic;}{\f2985\fbidi \fswiss\fcharset238\fprq2 Franklin Gothic Medium Cond CE;}{\f2986\fbidi \fswiss\fcharset204\fprq2 Franklin Gothic Medium Cond Cyr;}
{\f2988\fbidi \fswiss\fcharset161\fprq2 Franklin Gothic Medium Cond Greek;}{\f2989\fbidi \fswiss\fcharset162\fprq2 Franklin Gothic Medium Cond Tur;}{\f2992\fbidi \fswiss\fcharset186\fprq2 Franklin Gothic Medium Cond Baltic;}
{\f3015\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT CE;}{\f3025\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT Condensed CE;}{\f3035\fbidi \fswiss\fcharset238\fprq2 Gill Sans Ultra Bold CE;}
{\f3045\fbidi \fswiss\fcharset238\fprq2 Gill Sans Ultra Bold Condensed CE;}{\f3055\fbidi \fswiss\fcharset238\fprq2 Gill Sans MT Ext Condensed Bold CE;}{\f3235\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT CE;}
{\f3245\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT Condensed CE;}{\f3255\fbidi \fswiss\fcharset238\fprq2 Tw Cen MT Condensed Extra Bold CE;}{\f3339\fbidi \froman\fcharset162\fprq2 Bodoni MT Poster Compressed Tur;}
{\f3555\fbidi \fscript\fcharset238\fprq2 Mistral CE;}{\f3556\fbidi \fscript\fcharset204\fprq2 Mistral Cyr;}{\f3558\fbidi \fscript\fcharset161\fprq2 Mistral Greek;}{\f3559\fbidi \fscript\fcharset162\fprq2 Mistral Tur;}
{\f3562\fbidi \fscript\fcharset186\fprq2 Mistral Baltic;}{\f3757\fbidi \fswiss\fcharset0\fprq2 @Arial Unicode MS Western;}{\f3755\fbidi \fswiss\fcharset238\fprq2 @Arial Unicode MS CE;}{\f3756\fbidi \fswiss\fcharset204\fprq2 @Arial Unicode MS Cyr;}
{\f3758\fbidi \fswiss\fcharset161\fprq2 @Arial Unicode MS Greek;}{\f3759\fbidi \fswiss\fcharset162\fprq2 @Arial Unicode MS Tur;}{\f3760\fbidi \fswiss\fcharset177\fprq2 @Arial Unicode MS (Hebrew);}
{\f3761\fbidi \fswiss\fcharset178\fprq2 @Arial Unicode MS (Arabic);}{\f3762\fbidi \fswiss\fcharset186\fprq2 @Arial Unicode MS Baltic;}{\f3763\fbidi \fswiss\fcharset163\fprq2 @Arial Unicode MS (Vietnamese);}
{\f3764\fbidi \fswiss\fcharset222\fprq2 @Arial Unicode MS (Thai);}{\f3785\fbidi \fswiss\fcharset238\fprq2 Arial Narrow CE;}{\f3786\fbidi \fswiss\fcharset204\fprq2 Arial Narrow Cyr;}{\f3788\fbidi \fswiss\fcharset161\fprq2 Arial Narrow Greek;}
{\f3789\fbidi \fswiss\fcharset162\fprq2 Arial Narrow Tur;}{\f3792\fbidi \fswiss\fcharset186\fprq2 Arial Narrow Baltic;}{\f3795\fbidi \froman\fcharset238\fprq2 Adobe Caslon Pro Bold CE;}{\f3799\fbidi \froman\fcharset162\fprq2 Adobe Caslon Pro Bold Tur;}
{\f3802\fbidi \froman\fcharset186\fprq2 Adobe Caslon Pro Bold Baltic;}{\f3805\fbidi \froman\fcharset238\fprq2 Adobe Caslon Pro CE;}{\f3809\fbidi \froman\fcharset162\fprq2 Adobe Caslon Pro Tur;}
{\f3812\fbidi \froman\fcharset186\fprq2 Adobe Caslon Pro Baltic;}{\f3817\fbidi \froman\fcharset0\fprq2 Adobe Fangsong Std R Western;}{\f3815\fbidi \froman\fcharset238\fprq2 Adobe Fangsong Std R CE;}
{\f3816\fbidi \froman\fcharset204\fprq2 Adobe Fangsong Std R Cyr;}{\f3827\fbidi \froman\fcharset0\fprq2 @Adobe Fangsong Std R Western;}{\f3825\fbidi \froman\fcharset238\fprq2 @Adobe Fangsong Std R CE;}
{\f3826\fbidi \froman\fcharset204\fprq2 @Adobe Fangsong Std R Cyr;}{\f3837\fbidi \fswiss\fcharset0\fprq2 Adobe Fan Heiti Std B Western;}{\f3836\fbidi \fswiss\fcharset204\fprq2 Adobe Fan Heiti Std B Cyr;}
{\f3847\fbidi \fswiss\fcharset0\fprq2 @Adobe Fan Heiti Std B Western;}{\f3846\fbidi \fswiss\fcharset204\fprq2 @Adobe Fan Heiti Std B Cyr;}{\f3857\fbidi \fswiss\fcharset0\fprq2 Adobe Gothic Std B Western;}
{\f3856\fbidi \fswiss\fcharset204\fprq2 Adobe Gothic Std B Cyr;}{\f3867\fbidi \fswiss\fcharset0\fprq2 @Adobe Gothic Std B Western;}{\f3866\fbidi \fswiss\fcharset204\fprq2 @Adobe Gothic Std B Cyr;}
{\f3877\fbidi \fswiss\fcharset0\fprq2 Adobe Heiti Std R Western;}{\f3875\fbidi \fswiss\fcharset238\fprq2 Adobe Heiti Std R CE;}{\f3876\fbidi \fswiss\fcharset204\fprq2 Adobe Heiti Std R Cyr;}
{\f3887\fbidi \fswiss\fcharset0\fprq2 @Adobe Heiti Std R Western;}{\f3885\fbidi \fswiss\fcharset238\fprq2 @Adobe Heiti Std R CE;}{\f3886\fbidi \fswiss\fcharset204\fprq2 @Adobe Heiti Std R Cyr;}
{\f3897\fbidi \froman\fcharset0\fprq2 Adobe Kaiti Std R Western;}{\f3895\fbidi \froman\fcharset238\fprq2 Adobe Kaiti Std R CE;}{\f3896\fbidi \froman\fcharset204\fprq2 Adobe Kaiti Std R Cyr;}
{\f3907\fbidi \froman\fcharset0\fprq2 @Adobe Kaiti Std R Western;}{\f3905\fbidi \froman\fcharset238\fprq2 @Adobe Kaiti Std R CE;}{\f3906\fbidi \froman\fcharset204\fprq2 @Adobe Kaiti Std R Cyr;}
{\f3915\fbidi \froman\fcharset238\fprq2 Adobe Garamond Pro Bold CE;}{\f3919\fbidi \froman\fcharset162\fprq2 Adobe Garamond Pro Bold Tur;}{\f3922\fbidi \froman\fcharset186\fprq2 Adobe Garamond Pro Bold Baltic;}
{\f3925\fbidi \froman\fcharset238\fprq2 Adobe Garamond Pro CE;}{\f3929\fbidi \froman\fcharset162\fprq2 Adobe Garamond Pro Tur;}{\f3932\fbidi \froman\fcharset186\fprq2 Adobe Garamond Pro Baltic;}{\f3965\fbidi \froman\fcharset238\fprq2 Chaparral Pro CE;}
{\f3969\fbidi \froman\fcharset162\fprq2 Chaparral Pro Tur;}{\f3972\fbidi \froman\fcharset186\fprq2 Chaparral Pro Baltic;}{\f4017\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N B Western;}{\f4015\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N B CE;}
{\f4016\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N B Cyr;}{\f4018\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N B Greek;}{\f4019\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N B Tur;}
{\f4022\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N B Baltic;}{\f4027\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N B Western;}{\f4025\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N B CE;}
{\f4026\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N B Cyr;}{\f4028\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N B Greek;}{\f4029\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N B Tur;}
{\f4032\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N B Baltic;}{\f4037\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N EL Western;}{\f4035\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N EL CE;}
{\f4036\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N EL Cyr;}{\f4038\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N EL Greek;}{\f4039\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N EL Tur;}
{\f4042\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N EL Baltic;}{\f4047\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N EL Western;}{\f4045\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N EL CE;}
{\f4046\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N EL Cyr;}{\f4048\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N EL Greek;}{\f4049\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N EL Tur;}
{\f4052\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N EL Baltic;}{\f4057\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N H Western;}{\f4055\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N H CE;}
{\f4056\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N H Cyr;}{\f4058\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N H Greek;}{\f4059\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N H Tur;}
{\f4062\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N H Baltic;}{\f4067\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N H Western;}{\f4065\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N H CE;}
{\f4066\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N H Cyr;}{\f4068\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N H Greek;}{\f4069\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N H Tur;}
{\f4072\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N H Baltic;}{\f4077\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N L Western;}{\f4075\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N L CE;}
{\f4076\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N L Cyr;}{\f4078\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N L Greek;}{\f4079\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N L Tur;}
{\f4082\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N L Baltic;}{\f4087\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N L Western;}{\f4085\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N L CE;}
{\f4086\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N L Cyr;}{\f4088\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N L Greek;}{\f4089\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N L Tur;}
{\f4092\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N L Baltic;}{\f4097\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N M Western;}{\f4095\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N M CE;}
{\f4096\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N M Cyr;}{\f4098\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N M Greek;}{\f4099\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N M Tur;}
{\f4102\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N M Baltic;}{\f4107\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N M Western;}{\f4105\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N M CE;}
{\f4106\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N M Cyr;}{\f4108\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N M Greek;}{\f4109\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N M Tur;}
{\f4112\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N M Baltic;}{\f4117\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pr6N R Western;}{\f4115\fbidi \fswiss\fcharset238\fprq2 Kozuka Gothic Pr6N R CE;}
{\f4116\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pr6N R Cyr;}{\f4118\fbidi \fswiss\fcharset161\fprq2 Kozuka Gothic Pr6N R Greek;}{\f4119\fbidi \fswiss\fcharset162\fprq2 Kozuka Gothic Pr6N R Tur;}
{\f4122\fbidi \fswiss\fcharset186\fprq2 Kozuka Gothic Pr6N R Baltic;}{\f4127\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pr6N R Western;}{\f4125\fbidi \fswiss\fcharset238\fprq2 @Kozuka Gothic Pr6N R CE;}
{\f4126\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pr6N R Cyr;}{\f4128\fbidi \fswiss\fcharset161\fprq2 @Kozuka Gothic Pr6N R Greek;}{\f4129\fbidi \fswiss\fcharset162\fprq2 @Kozuka Gothic Pr6N R Tur;}
{\f4132\fbidi \fswiss\fcharset186\fprq2 @Kozuka Gothic Pr6N R Baltic;}{\f4137\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N B Western;}{\f4135\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N B CE;}
{\f4136\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N B Cyr;}{\f4138\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N B Greek;}{\f4139\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N B Tur;}
{\f4142\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N B Baltic;}{\f4147\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N B Western;}{\f4145\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N B CE;}
{\f4146\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N B Cyr;}{\f4148\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N B Greek;}{\f4149\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N B Tur;}
{\f4152\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N B Baltic;}{\f4157\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N EL Western;}{\f4155\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N EL CE;}
{\f4156\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N EL Cyr;}{\f4158\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N EL Greek;}{\f4159\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N EL Tur;}
{\f4162\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N EL Baltic;}{\f4167\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N EL Western;}{\f4165\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N EL CE;}
{\f4166\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N EL Cyr;}{\f4168\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N EL Greek;}{\f4169\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N EL Tur;}
{\f4172\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N EL Baltic;}{\f4177\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N H Western;}{\f4175\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N H CE;}
{\f4176\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N H Cyr;}{\f4178\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N H Greek;}{\f4179\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N H Tur;}
{\f4182\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N H Baltic;}{\f4187\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N H Western;}{\f4185\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N H CE;}
{\f4186\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N H Cyr;}{\f4188\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N H Greek;}{\f4189\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N H Tur;}
{\f4192\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N H Baltic;}{\f4197\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N L Western;}{\f4195\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N L CE;}
{\f4196\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N L Cyr;}{\f4198\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N L Greek;}{\f4199\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N L Tur;}
{\f4202\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N L Baltic;}{\f4207\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N L Western;}{\f4205\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N L CE;}
{\f4206\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N L Cyr;}{\f4208\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N L Greek;}{\f4209\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N L Tur;}
{\f4212\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N L Baltic;}{\f4217\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N M Western;}{\f4215\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N M CE;}
{\f4216\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N M Cyr;}{\f4218\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N M Greek;}{\f4219\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N M Tur;}
{\f4222\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N M Baltic;}{\f4227\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N M Western;}{\f4225\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N M CE;}
{\f4226\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N M Cyr;}{\f4228\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N M Greek;}{\f4229\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N M Tur;}
{\f4232\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N M Baltic;}{\f4237\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pr6N R Western;}{\f4235\fbidi \froman\fcharset238\fprq2 Kozuka Mincho Pr6N R CE;}
{\f4236\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pr6N R Cyr;}{\f4238\fbidi \froman\fcharset161\fprq2 Kozuka Mincho Pr6N R Greek;}{\f4239\fbidi \froman\fcharset162\fprq2 Kozuka Mincho Pr6N R Tur;}
{\f4242\fbidi \froman\fcharset186\fprq2 Kozuka Mincho Pr6N R Baltic;}{\f4247\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pr6N R Western;}{\f4245\fbidi \froman\fcharset238\fprq2 @Kozuka Mincho Pr6N R CE;}
{\f4246\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pr6N R Cyr;}{\f4248\fbidi \froman\fcharset161\fprq2 @Kozuka Mincho Pr6N R Greek;}{\f4249\fbidi \froman\fcharset162\fprq2 @Kozuka Mincho Pr6N R Tur;}
{\f4252\fbidi \froman\fcharset186\fprq2 @Kozuka Mincho Pr6N R Baltic;}{\f4255\fbidi \fdecor\fcharset238\fprq2 Lithos Pro Regular CE;}{\f4258\fbidi \fdecor\fcharset161\fprq2 Lithos Pro Regular Greek;}
{\f4259\fbidi \fdecor\fcharset162\fprq2 Lithos Pro Regular Tur;}{\f4262\fbidi \fdecor\fcharset186\fprq2 Lithos Pro Regular Baltic;}{\f4275\fbidi \froman\fcharset238\fprq2 Minion Pro Cond CE;}{\f4276\fbidi \froman\fcharset204\fprq2 Minion Pro Cond Cyr;}
{\f4278\fbidi \froman\fcharset161\fprq2 Minion Pro Cond Greek;}{\f4279\fbidi \froman\fcharset162\fprq2 Minion Pro Cond Tur;}{\f4282\fbidi \froman\fcharset186\fprq2 Minion Pro Cond Baltic;}
{\f4283\fbidi \froman\fcharset163\fprq2 Minion Pro Cond (Vietnamese);}{\f4285\fbidi \froman\fcharset238\fprq2 Minion Pro Med CE;}{\f4286\fbidi \froman\fcharset204\fprq2 Minion Pro Med Cyr;}{\f4288\fbidi \froman\fcharset161\fprq2 Minion Pro Med Greek;}
{\f4289\fbidi \froman\fcharset162\fprq2 Minion Pro Med Tur;}{\f4292\fbidi \froman\fcharset186\fprq2 Minion Pro Med Baltic;}{\f4293\fbidi \froman\fcharset163\fprq2 Minion Pro Med (Vietnamese);}{\f4295\fbidi \froman\fcharset238\fprq2 Minion Pro SmBd CE;}
{\f4296\fbidi \froman\fcharset204\fprq2 Minion Pro SmBd Cyr;}{\f4298\fbidi \froman\fcharset161\fprq2 Minion Pro SmBd Greek;}{\f4299\fbidi \froman\fcharset162\fprq2 Minion Pro SmBd Tur;}{\f4302\fbidi \froman\fcharset186\fprq2 Minion Pro SmBd Baltic;}
{\f4303\fbidi \froman\fcharset163\fprq2 Minion Pro SmBd (Vietnamese);}{\f4375\fbidi \fswiss\fcharset238\fprq2 Tekton Pro CE;}{\f4379\fbidi \fswiss\fcharset162\fprq2 Tekton Pro Tur;}{\f4382\fbidi \fswiss\fcharset186\fprq2 Tekton Pro Baltic;}
{\f4385\fbidi \fswiss\fcharset238\fprq2 Tekton Pro Cond CE;}{\f4389\fbidi \fswiss\fcharset162\fprq2 Tekton Pro Cond Tur;}{\f4392\fbidi \fswiss\fcharset186\fprq2 Tekton Pro Cond Baltic;}{\f4395\fbidi \fswiss\fcharset238\fprq2 Tekton Pro Ext CE;}
{\f4399\fbidi \fswiss\fcharset162\fprq2 Tekton Pro Ext Tur;}{\f4402\fbidi \fswiss\fcharset186\fprq2 Tekton Pro Ext Baltic;}{\f4405\fbidi \froman\fcharset238\fprq2 Trajan Pro CE;}{\f4409\fbidi \froman\fcharset162\fprq2 Trajan Pro Tur;}
{\f4412\fbidi \froman\fcharset186\fprq2 Trajan Pro Baltic;}{\f4421\fbidi \froman\fcharset178\fprq2 Adobe Arabic (Arabic);}{\f4430\fbidi \froman\fcharset177\fprq2 Adobe Hebrew (Hebrew);}{\f4437\fbidi \froman\fcharset0\fprq2 Adobe Ming Std L Western;}
{\f4436\fbidi \froman\fcharset204\fprq2 Adobe Ming Std L Cyr;}{\f4447\fbidi \froman\fcharset0\fprq2 @Adobe Ming Std L Western;}{\f4446\fbidi \froman\fcharset204\fprq2 @Adobe Ming Std L Cyr;}
{\f4457\fbidi \froman\fcharset0\fprq2 Adobe Myungjo Std M Western;}{\f4456\fbidi \froman\fcharset204\fprq2 Adobe Myungjo Std M Cyr;}{\f4467\fbidi \froman\fcharset0\fprq2 @Adobe Myungjo Std M Western;}
{\f4466\fbidi \froman\fcharset204\fprq2 @Adobe Myungjo Std M Cyr;}{\f4477\fbidi \froman\fcharset0\fprq2 Adobe Song Std L Western;}{\f4475\fbidi \froman\fcharset238\fprq2 Adobe Song Std L CE;}{\f4476\fbidi \froman\fcharset204\fprq2 Adobe Song Std L Cyr;}
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{\f4497\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro B Western;}{\f4496\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro B Cyr;}{\f4507\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro B Western;}
{\f4506\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro B Cyr;}{\f4517\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro EL Western;}{\f4516\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro EL Cyr;}
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{\f4536\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro H Cyr;}{\f4547\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro H Western;}{\f4546\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro H Cyr;}
{\f4557\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro L Western;}{\f4556\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro L Cyr;}{\f4567\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro L Western;}
{\f4566\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro L Cyr;}{\f4577\fbidi \fswiss\fcharset0\fprq2 Kozuka Gothic Pro M Western;}{\f4576\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro M Cyr;}
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{\f4596\fbidi \fswiss\fcharset204\fprq2 Kozuka Gothic Pro R Cyr;}{\f4607\fbidi \fswiss\fcharset0\fprq2 @Kozuka Gothic Pro R Western;}{\f4606\fbidi \fswiss\fcharset204\fprq2 @Kozuka Gothic Pro R Cyr;}
{\f4617\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro B Western;}{\f4616\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro B Cyr;}{\f4627\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro B Western;}
{\f4626\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro B Cyr;}{\f4637\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro EL Western;}{\f4636\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro EL Cyr;}
{\f4647\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro EL Western;}{\f4646\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro EL Cyr;}{\f4657\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro H Western;}
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{\f4677\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro L Western;}{\f4676\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro L Cyr;}{\f4687\fbidi \froman\fcharset0\fprq2 @Kozuka Mincho Pro L Western;}
{\f4686\fbidi \froman\fcharset204\fprq2 @Kozuka Mincho Pro L Cyr;}{\f4697\fbidi \froman\fcharset0\fprq2 Kozuka Mincho Pro M Western;}{\f4696\fbidi \froman\fcharset204\fprq2 Kozuka Mincho Pro M Cyr;}
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{\f4753\fbidi \froman\fcharset163\fprq2 Minion Pro (Vietnamese);}{\f4755\fbidi \fswiss\fcharset238\fprq2 Myriad Pro CE;}{\f4756\fbidi \fswiss\fcharset204\fprq2 Myriad Pro Cyr;}{\f4758\fbidi \fswiss\fcharset161\fprq2 Myriad Pro Greek;}
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{\f4773\fbidi \fswiss\fcharset163\fprq2 Myriad Pro Cond (Vietnamese);}{\f4775\fbidi \fswiss\fcharset238\fprq2 Myriad Pro Light CE;}{\f4776\fbidi \fswiss\fcharset204\fprq2 Myriad Pro Light Cyr;}
{\f4778\fbidi \fswiss\fcharset161\fprq2 Myriad Pro Light Greek;}{\f4779\fbidi \fswiss\fcharset162\fprq2 Myriad Pro Light Tur;}{\f4782\fbidi \fswiss\fcharset186\fprq2 Myriad Pro Light Baltic;}
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{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
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{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
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{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
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{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
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\b\fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext15 \spriority0 \styrsid15870731 Subheading;}{\s39\ql \fi-1418\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext39 \spriority0 \styrsid15870731 Appearances1;}{\s40\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs18\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 \snext40 \spriority0 \styrsid15870731 FooterMNC;}{\s41\ql \fi-2552\li3970\ri0\widctlpar
\tx3969\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3970\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext41 \spriority0 \styrsid15870731 Matter1;}{
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\sbasedon0 \snext42 \spriority0 \styrsid15870731 Quotations;}{\s43\ql \fi-2552\li3970\ri0\sl360\slmult1\widctlpar\tx3969\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3970\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon41 \snext43 \spriority0 \styrsid15870731 Matter2;}{\s44\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\b\caps\fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \snext44 \spriority0 \styrsid15870731 Party Name Criminal;}{\s45\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \snext45 \spriority0 \styrsid15870731 Versus;}{\s46\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \snext46 \spriority0 \styrsid15870731 Party Type Criminal;}{\*\cs47 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\f36\fs24\cf17 \sbasedon10 \slink3 \slocked \ssemihidden \spriority0 \styrsid15870731 
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Table Grid;}{\*\cs49 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \fs24 \sbasedon10 \slink22 \slocked \styrsid5902292 Header Char;}{\s50\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs20\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext50 \slink51 \spriority0 \styrsid10448442 endnote text;}{\*\cs51 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink50 \slocked \spriority0 \styrsid10448442 
Endnote Text Char;}{\*\cs52 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 \spriority0 \styrsid10448442 endnote reference;}{\s53\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
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\sbasedon10 \slink53 \slocked \spriority0 \styrsid10448442 Footnote Text Char;}{\*\cs55 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 \spriority0 \styrsid10448442 footnote reference;}}{\*\listtable{\list\listtemplateid-726744732\listsimple
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{\*\docvar {Template}{?}}{\*\ftnsep \ltrpar \pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8799482 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
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\ltrch\fcs0 \insrsid8000716 
\par 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135 IN THE HIGH COURT OF}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid10905947\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12478316\charrsid13460135 THE COOK ISLANDS}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid10905947\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12478316\charrsid13460135 HELD AT RAROTONGA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid10905947\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12478316\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\caps\insrsid9110144\charrsid13460135 civil}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12478316\charrsid13460135  DIVISION)
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\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid15536246\charrsid13460135 OA NO.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid12478316\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid15536246\charrsid13460135 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12478316\charrsid13460135 /}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid9110144\charrsid13460135 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14448338\charrsid13460135 0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid15536246\charrsid13460135 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid10516634\charrsid13460135 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1799308\charrsid13460135 BETWEEN}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid5008311\charrsid13460135 TATUROANUI GRAHAM }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid15536246\charrsid13460135 CROCOMBE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1799308\charrsid13460135 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 Rarotonga, Co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5008311\charrsid13460135 mpany Director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1799308\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14448338\charrsid13460135 Appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12478316 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947\charrsid13460135 AND}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9391425\charrsid13460135 GEOFFREY COLIN }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid15536246\charrsid13460135 STODDART}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9391425\charrsid13460135 Collector of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9391425\charrsid13460135 Revenue Management}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6358077\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12478316\charrsid13460135 Respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947\charrsid13460135 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10376344\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135 Dates of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11546807\charrsid13460135 Hearing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11357494\charrsid13460135 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7745319\charrsid13460135 5 and 26}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11357494\charrsid13460135 
 June }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1254139\charrsid13460135 2012}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947\charrsid13460135 
\par 
\par Counsel:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1254139\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7745319\charrsid13460135 es}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11357494\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7745319\charrsid13460135 rs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1787499\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 P W }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7745319\charrsid13460135 David & }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 I F }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7745319\charrsid13460135 Hikaka}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11410505\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1787499\charrsid13460135 for App}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11357494\charrsid13460135 ellan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1787499\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1254139\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7745319\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9110144\charrsid13460135 M J }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7745319\charrsid13460135 Ruffin & }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 Ms M }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7745319\charrsid13460135 Henry}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410505\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1787499\charrsid13460135 for Respondent
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410505\charrsid13460135 Da}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947\charrsid13460135 te}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135  of Judgment:}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6706722\charrsid13460135 3 August}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1254139\charrsid13460135  2012}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947 
\par 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\ul\insrsid13460135\charrsid13460135 JUDGMENT OF HUGH WILLIAMS J
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10905947\charrsid13460135 {\*\bkmkstart bkBodyStart}{\*\bkmkend bkBodyStart}
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135 RESULT
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14492494\charrsid13460135 A. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135 In the result the question for determination in the Case Stated is answered as follows:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14492494\charrsid13460135 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\insrsid14492494\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135 
he respondent was correct in assessing the appellant the amounts credited to the appellant by The Rarotongan in the sums of $250,000 in each of 2000 and 2001.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14492494\charrsid13460135 2.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14492494\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\insrsid9511767\charrsid13460135 he respondent was correct in assessing the appellant an amount
 credited to the appellant by The Rarotongan in 2002, but the amount so credited to the appellant varies on the evidence between $187,500 and $200,000.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\insrsid9511767\charrsid13460135 The actual amount is to be resolved by counsel or, failing agreement, to be resolved by the Court on submissions from counsel to be filed within 28 days of delivery of this judgment.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14492494\charrsid13460135 B.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14492494\charrsid13460135 N}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\insrsid9511767\charrsid13460135 one of the matters raised by the appellant in his Response to the Case Stated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14492494\charrsid13460135  and his additional ground of Improper Conduct}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135  ha}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid14492494\charrsid13460135 ve}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135  been made out.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid2175099\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\insrsid14492494\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135 osts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid8590098\charrsid13460135  are to be dealt with in accordance with para [1}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid2175099\charrsid13460135 37}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid8590098\charrsid13460135 ].
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid2175099\charrsid13460135 D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9511767\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\insrsid2175099\charrsid13460135 As a matter of caution, a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid8590098\charrsid13460135 ll other outstanding matters between the parties are reserved.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid9511767\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2175099\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid2175099\charrsid13460135 CASE STATED}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid15536246\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 [1] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 On 17 November 2005 the appellant, Mr Crocombe, filed his personal tax returns for each of the years ended 31 De
cember 1999, 2000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  2001}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  2002}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  2003 and 2004.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 They }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 were}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
 all signed on 10 November 2005.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 They all showed income }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 
received }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 from Mr Crocombe\rquote s employment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15536246\charrsid13460135  his company, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  Beach Resort & Spa Limited}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9110144\charrsid13460135  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 \lquote The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 \rquote )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15536246\charrsid13460135 , and interest from the same source in the following amounts:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trleft360\trbrdrt\brdrs\brdrw10\brdrcf18 \trbrdrl\brdrs\brdrw10\brdrcf18 \trbrdrb\brdrs\brdrw10\brdrcf18 \trbrdrr\brdrs\brdrw10\brdrcf18 \trbrdrh\brdrs\brdrw10\brdrcf18 \trbrdrv\brdrs\brdrw10\brdrcf18 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid1657446\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind468\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl
\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2408\clshdrawnil \cellx2768\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 
\clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2092\clshdrawnil \cellx4860\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 
\cltxlrtb\clftsWidth3\clwWidth2070\clshdrawnil \cellx6930\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 Year\cell 
Income\cell Interest\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 \trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trleft360
\trbrdrt\brdrs\brdrw10\brdrcf18 \trbrdrl\brdrs\brdrw10\brdrcf18 \trbrdrb\brdrs\brdrw10\brdrcf18 \trbrdrr\brdrs\brdrw10\brdrcf18 \trbrdrh\brdrs\brdrw10\brdrcf18 \trbrdrv\brdrs\brdrw10\brdrcf18 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid1657446\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind468\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl
\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2408\clshdrawnil \cellx2768\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 
\clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2092\clshdrawnil \cellx4860\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 
\cltxlrtb\clftsWidth3\clwWidth2070\clshdrawnil \cellx6930\row \ltrrow}\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
1999\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 25,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 .00}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
\cell $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 13,775}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 .00}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15536246\charrsid13460135 \cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 \trowd \irow1\irowband1\ltrrow
\ts11\trgaph108\trleft360\trbrdrt\brdrs\brdrw10\brdrcf18 \trbrdrl\brdrs\brdrw10\brdrcf18 \trbrdrb\brdrs\brdrw10\brdrcf18 \trbrdrr\brdrs\brdrw10\brdrcf18 \trbrdrh\brdrs\brdrw10\brdrcf18 \trbrdrv\brdrs\brdrw10\brdrcf18 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid1657446\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind468\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl
\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2408\clshdrawnil \cellx2768\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 
\clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2092\clshdrawnil \cellx4860\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 
\cltxlrtb\clftsWidth3\clwWidth2070\clshdrawnil \cellx6930\row \ltrrow}\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
2000\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 47,350}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 .00}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
\cell $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 12,255}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 .00}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15536246\charrsid13460135 \cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 \trowd \irow2\irowband2\ltrrow
\ts11\trgaph108\trleft360\trbrdrt\brdrs\brdrw10\brdrcf18 \trbrdrl\brdrs\brdrw10\brdrcf18 \trbrdrb\brdrs\brdrw10\brdrcf18 \trbrdrr\brdrs\brdrw10\brdrcf18 \trbrdrh\brdrs\brdrw10\brdrcf18 \trbrdrv\brdrs\brdrw10\brdrcf18 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid1657446\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind468\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl
\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2408\clshdrawnil \cellx2768\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 
\clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2092\clshdrawnil \cellx4860\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 
\cltxlrtb\clftsWidth3\clwWidth2070\clshdrawnil \cellx6930\row \ltrrow}\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
2001\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 52}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 083.33
\cell }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 22}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9110144\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 431.33\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15536246\charrsid13460135 \trowd \irow3\irowband3\ltrrow\ts11\trgaph108\trleft360\trbrdrt\brdrs\brdrw10\brdrcf18 \trbrdrl\brdrs\brdrw10\brdrcf18 \trbrdrb\brdrs\brdrw10\brdrcf18 \trbrdrr\brdrs\brdrw10\brdrcf18 \trbrdrh
\brdrs\brdrw10\brdrcf18 \trbrdrv\brdrs\brdrw10\brdrcf18 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid1657446\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind468\tblindtype3 
\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2408\clshdrawnil \cellx2768\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl
\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2092\clshdrawnil \cellx4860\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 
\clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2070\clshdrawnil \cellx6930\row \ltrrow}\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15536246\charrsid13460135 2002\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 54,166.67\cell }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 22,264.42\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15536246\charrsid13460135 \trowd \irow4\irowband4\ltrrow\ts11\trgaph108\trleft360\trbrdrt\brdrs\brdrw10\brdrcf18 \trbrdrl\brdrs\brdrw10\brdrcf18 \trbrdrb\brdrs\brdrw10\brdrcf18 \trbrdrr\brdrs\brdrw10\brdrcf18 \trbrdrh\brdrs\brdrw10\brdrcf18 
\trbrdrv\brdrs\brdrw10\brdrcf18 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid1657446\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind468\tblindtype3 \clvertalb\clbrdrt
\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2408\clshdrawnil \cellx2768\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 
\clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2092\clshdrawnil \cellx4860\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr
\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2070\clshdrawnil \cellx6930\row \ltrrow}\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15536246\charrsid13460135 2003\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 50,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 .00}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15536246\charrsid13460135 \cell }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
5,049.25\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 \trowd \irow5\irowband5\ltrrow\ts11\trgaph108\trleft360\trbrdrt
\brdrs\brdrw10\brdrcf18 \trbrdrl\brdrs\brdrw10\brdrcf18 \trbrdrb\brdrs\brdrw10\brdrcf18 \trbrdrr\brdrs\brdrw10\brdrcf18 \trbrdrh\brdrs\brdrw10\brdrcf18 \trbrdrv\brdrs\brdrw10\brdrcf18 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid1657446\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind468\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl
\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2408\clshdrawnil \cellx2768\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 
\clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2092\clshdrawnil \cellx4860\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 
\cltxlrtb\clftsWidth3\clwWidth2070\clshdrawnil \cellx6930\row \ltrrow}\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
2004\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1657446 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid947531\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 50,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 .00}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
\cell }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 il\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 \trowd \irow6\irowband6\lastrow \ltrrow\ts11\trgaph108\trleft360\trbrdrt\brdrs\brdrw10\brdrcf18 
\trbrdrl\brdrs\brdrw10\brdrcf18 \trbrdrb\brdrs\brdrw10\brdrcf18 \trbrdrr\brdrs\brdrw10\brdrcf18 \trbrdrh\brdrs\brdrw10\brdrcf18 \trbrdrv\brdrs\brdrw10\brdrcf18 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid1657446\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind468\tblindtype3 \clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl
\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2408\clshdrawnil \cellx2768\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 
\clbrdrr\brdrs\brdrw10\brdrcf18 \cltxlrtb\clftsWidth3\clwWidth2092\clshdrawnil \cellx4860\clvertalb\clbrdrt\brdrs\brdrw10\brdrcf18 \clbrdrl\brdrs\brdrw10\brdrcf18 \clbrdrb\brdrs\brdrw10\brdrcf18 \clbrdrr\brdrs\brdrw10\brdrcf18 
\cltxlrtb\clftsWidth3\clwWidth2070\clshdrawnil \cellx6930\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11357494\charrsid13460135 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 [2] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 Each of the returns was on a standard RM.5 form }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 and}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135  each included }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 statement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135 s}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  detailing the income and interest received and the tax payable}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 B}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 ut the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135 return for }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15536246\charrsid13460135 1999 also included a sheet which became }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 i}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5902292\charrsid13460135 vo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 tal during the hearing of this case.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6957923\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 t read:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid6957923\charrsid13460135 The Rarotongan Beach Resort Limited
\par Notes to the Financial Statements
\par For the Year Ended 31 March 2003
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid6957923\charrsid13460135 14.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid13460135\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid6957923\charrsid13460135 Fundamental Error
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 
Retained earnings at 1 April 2002 have been restated to correct a fundamental error in the calculation of the shareholders salary and interest on the shareholders current account.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 The impact of this error relates to the following years:
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2175099\charrsid13460135 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trleft709\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12586771\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 
\clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3368\clshdrawnil \cellx4077\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 
\cltxlrtb\clftsWidth3\clwWidth1503\clshdrawnil \cellx5580\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1049\clshdrawnil \cellx6629
\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1291\clshdrawnil \cellx7920\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \cell Shareholder Salary\cell Interest\cell Total\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trleft709\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl
\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12586771\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 
\clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3368\clshdrawnil \cellx4077\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 
\cltxlrtb\clftsWidth3\clwWidth1503\clshdrawnil \cellx5580\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1049\clshdrawnil \cellx6629
\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1291\clshdrawnil \cellx7920\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \cell \cell \cell \cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trleft709\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl
\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12586771\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 
\clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3368\clshdrawnil \cellx4077\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 
\cltxlrtb\clftsWidth3\clwWidth1503\clshdrawnil \cellx5580\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1049\clshdrawnil \cellx6629
\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1291\clshdrawnil \cellx7920\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 9 Months 31 March 2002\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12586771 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 (150,000)\cell (62,368)\cell (212,368)\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \trowd \irow2\irowband2\ltrrow\ts11\trgaph108\trleft709\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl
\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12586771\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 
\clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3368\clshdrawnil \cellx4077\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 
\cltxlrtb\clftsWidth3\clwWidth1503\clshdrawnil \cellx5580\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1049\clshdrawnil \cellx6629
\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1291\clshdrawnil \cellx7920\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 (FILED) Year ended \endash  30 June 2001\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12586771 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 (200,000)\cell (12,929)\cell (212,969)\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \trowd \irow3\irowband3\ltrrow\ts11\trgaph108\trleft709\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl
\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12586771\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 
\clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3368\clshdrawnil \cellx4077\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 
\cltxlrtb\clftsWidth3\clwWidth1503\clshdrawnil \cellx5580\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1049\clshdrawnil \cellx6629
\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1291\clshdrawnil \cellx7920\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 (FILED) Year ended \endash  30 June 200}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5002980\charrsid13460135 0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12586771 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid6957923\charrsid13460135 (200,000)\cell 5,401\cell (194,599)\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 
\trowd \irow4\irowband4\ltrrow\ts11\trgaph108\trleft709\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12586771\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 
\clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3368\clshdrawnil \cellx4077\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 
\cltxlrtb\clftsWidth3\clwWidth1503\clshdrawnil \cellx5580\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1049\clshdrawnil \cellx6629
\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1291\clshdrawnil \cellx7920\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12586771 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \cell \cell \cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \trowd \irow5\irowband5\ltrrow\ts11\trgaph108\trleft709\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl
\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12586771\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 
\clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3368\clshdrawnil \cellx4077\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 
\cltxlrtb\clftsWidth3\clwWidth1503\clshdrawnil \cellx5580\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1049\clshdrawnil \cellx6629
\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1291\clshdrawnil \cellx7920\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12586771 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 (550,000)\cell (69,936)\cell (619,936)\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6957923\charrsid13460135 \trowd \irow6\irowband6\lastrow \ltrrow\ts11\trgaph108\trleft709\trbrdrt\brdrs\brdrw10\brdrcf1 
\trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid12586771\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 
\clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3368\clshdrawnil \cellx4077\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 
\cltxlrtb\clftsWidth3\clwWidth1503\clshdrawnil \cellx5580\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1049\clshdrawnil \cellx6629
\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1291\clshdrawnil \cellx7920\row }\pard \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par [3] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15536246\charrsid13460135 undamental }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 E}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 rror}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 page }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 arose}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5902292\charrsid13460135  -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  in the circumstances later detailed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135 -}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15536246\charrsid13460135 from the crediting of money to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid3819697\charrsid13460135 Cro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 ombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13438438\charrsid13460135 current account }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15536246\charrsid13460135 in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 the books of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11410136\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par [4] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 The defendant, the then Collector }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 
or Treasurer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135  of the Revenue Management Division }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5902292\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135 RMD}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5902292\charrsid13460135 ) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 of the Ministry of Finance and Economic Management (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11410136\charrsid13460135 MFEM}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 ) declined to accept}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 figures}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11410136\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1931763\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 personal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 tax}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 returns}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135  on}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 31 March 2006}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1931763\charrsid13460135  reassess}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135  his taxable income }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9110144\charrsid13460135 for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135  each of the years for which the returns were received and substantially increas}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9110144\charrsid13460135 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135  the amount of tax said to be payable by Mr Crocombe.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1931763\charrsid13460135 On each of the Notices of Assessment for the 2000 and 2001 years Mr Ha}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 g}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 , now the Treasurer of the RMD of the MFEM but then the officer charged with the management of }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135  tax affairs, wrote in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 As assessed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135  column }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 includes }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 irector}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9597148\charrsid13460135 f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 ees }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 $250K}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9110144\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15536246\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par [5] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 Through the accountants }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135 then }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 acting for }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 and }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid3805353\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 Crocombe,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1931763\charrsid13460135  Ernst & Young, Mr }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 Cro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3805353\charrsid13460135 ombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135  objected to the notices of assessment for each of the tax years 1999-2004.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 [6] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 Ernst & Young}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1931763\charrsid13460135 s initial letter dated 17 May 2006 said the assessments were }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 based on the notional sal}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 ary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135  amounts inc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 luded}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1931763\charrsid13460135  in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 Financial Statement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 s of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1931763\charrsid13460135 ...}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135  which is not correct.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9110144\charrsid13460135 The letter continued that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4064183\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 Cro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ombe}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135  received no salary from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 until 2003 but that,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 
Prior to 2003, the auditors of RBRS at the time, PricewaterhouseCoopers, suggested that a notional salary of $250,000 per annum be put through the financial statements in order for the financial statements to show more realistic net profits.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 Accordingly, notional salaries were included in the financial statements of RBRS as follows even though Mr Crocombe was not in receipt of
 the same:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trrh385\trleft709\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid6520788\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5321\clshdrawnil \cellx6030\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth1057\clshdrawnil \cellx7087\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \cell 
}\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid3819697\charrsid6520788 $\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \trowd \irow0\irowband0\ltrrow
\ts11\trgaph108\trrh385\trleft709\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid6520788\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5321\clshdrawnil \cellx6030\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1057\clshdrawnil \cellx7087\row \ltrrow
}\trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trleft709\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid6520788\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5321\clshdrawnil \cellx6030\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1057\clshdrawnil \cellx7087
\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 Year ended 30 June 2000\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 250,000\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \trowd \irow1\irowband1\ltrrow
\ts11\trgaph108\trleft709\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid6520788\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5321\clshdrawnil \cellx6030\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1057\clshdrawnil \cellx7087\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 Year ended 30 June 2001\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 250,000\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \trowd \irow2\irowband2\ltrrow
\ts11\trgaph108\trleft709\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid6520788\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5321\clshdrawnil \cellx6030\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1057\clshdrawnil \cellx7087\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 Period ended 31 March 2002 (9 months only)\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid3819697\charrsid6520788 200,000\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \trowd \irow3\irowband3\ltrrow
\ts11\trgaph108\trleft709\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid6520788\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5321\clshdrawnil \cellx6030\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1057\clshdrawnil \cellx7087\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid3819697\charrsid6520788 700,000\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \trowd \irow4\irowband4\lastrow \ltrrow
\ts11\trgaph108\trleft709\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid6520788\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind817\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5321\clshdrawnil \cellx6030\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1057\clshdrawnil \cellx7087\row }\pard \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 
However, PricewaterhouseCoopers later decided that the above was fundamentally wrong and adjusted the opening r
etained earnings in the financial statements of RBRS for the year ended 31 March 2003 in respect of the notional salary included in prior years financial statements (refer enclosed copy of Note 14 to the financial statements) as follows:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid13460135
\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5328\clshdrawnil \cellx5220\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1260\clshdrawnil \cellx6480\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid3819697\charrsid6520788 $\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2701304\charrsid13460135 \trowd \irow0\irowband0\ltrrow
\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid13460135
\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5328\clshdrawnil \cellx5220\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1260\clshdrawnil \cellx6480\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 Total notional
 salary included in the financial statements to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 31 March 2002}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5002980\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2701304\charrsid13460135 70}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 0,000\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2701304\charrsid13460135 
\trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid13460135
\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5328\clshdrawnil \cellx5220\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1260\clshdrawnil \cellx6480\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 Less:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 Adjustment to retained earnings}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2701304\charrsid13460135 (5}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 50,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2701304\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2701304\charrsid13460135 \trowd \irow2\irowband2\ltrrow
\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid13460135
\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5328\clshdrawnil \cellx5220\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1260\clshdrawnil \cellx6480\row \ltrrow}\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2701304\charrsid13460135 15}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3819697\charrsid13460135 0,000\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2701304\charrsid13460135 
\trowd \irow3\irowband3\lastrow \ltrrow\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid13460135
\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5328\clshdrawnil \cellx5220\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1260\clshdrawnil \cellx6480\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3819697\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par 
\par 
\par 
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 Even though RBRS had claimed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5002980\charrsid13460135 deductions for $700,000 in their respective tax}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 returns}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 years}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 ended}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 30 June 2000 and 2001}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5002980\charrsid13460135 and period ended 31 March 2002, the adjustment of $550,000 together with adjustments in respect of interest were offered for tax in the tax returns of RBRS and were in fact taxed as ordinary income.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5002980 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 Accordingly, total deductions claimed by RBRS 
in respect of employment salary payable to Mr Crocombe for 2000 to 2002 taking into account the above adjustment amounted to a total of only $150,000.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid5002980\charrsid13460135 2000 to 2002 Assessments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid5002980 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 The total amount claimed by RBRS by way of salary for Mr Crocombe was returned by Mr Crocombe in his personal tax returns as follows:
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trrh433\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3
\trpaddfr3\tblrsid9912474\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalt\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 
Tax Return for the Year:\cell }\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid5002980\charrsid6520788 $\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5002980\charrsid13460135 \trowd \irow0\irowband0\ltrrow
\ts11\trgaph108\trrh433\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3
\trpaddfr3\tblrsid9912474\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalt\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\row \ltrrow}\trowd \irow1\irowband1\ltrrow
\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3
\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 2000\cell 
}\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 
43,750.00\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 \trowd \irow1\irowband1\ltrrow
\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3
\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\row \ltrrow}\trowd \irow2\irowband2\ltrrow
\ts11\trgaph108\trrh287\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3
\trpaddfr3\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 2001\cell 
}\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 
52,083.33\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 \trowd \irow2\irowband2\ltrrow
\ts11\trgaph108\trrh287\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3
\trpaddfr3\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\row \ltrrow}\trowd \irow3\irowband3\ltrrow
\ts11\trgaph108\trrh121\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3
\trpaddfr3\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrs\brdrw10\brdrcf19 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 2002\cell 
}\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 
54,166.67\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 \trowd \irow3\irowband3\ltrrow
\ts11\trgaph108\trrh121\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3
\trpaddfr3\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrs\brdrw10\brdrcf19 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\row \ltrrow}\trowd \irow4\irowband4\ltrrow
\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3
\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf19 
\clbrdrl\brdrtbl \clbrdrb\brdrs\brdrw10\brdrcf19 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6520788 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 150,000.00\cell 
}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 \trowd \irow4\irowband4\ltrrow
\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3
\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf19 
\clbrdrl\brdrtbl \clbrdrb\brdrs\brdrw10\brdrcf19 \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\row \ltrrow}\trowd \irow5\irowband5\lastrow \ltrrow
\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3
\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf19 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\pvpara\phpg\posx3097\posy163\dxfrtext180\dfrmtxtx180\dfrmtxty0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2175099\charrsid13460135 \cell }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 \cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9912474\charrsid13460135 
\trowd \irow5\irowband5\lastrow \ltrrow\ts11\trgaph108\trleft-108\tpvpara\tphpg\tposx3097\tposy163\tdfrmtxtLeft180\tdfrmtxtRight180\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3
\tblrsid138853\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind0\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3369\clshdrawnil \cellx3261\clvertalc\clbrdrt\brdrs\brdrw10\brdrcf19 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1134\clshdrawnil \cellx4557\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5002980\charrsid13460135 
\par 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
\par 
\par 
\par 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 From }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
the above it will be apparent that the total amount returned for tax by Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 balances w
ith the total amount ($150,000) claimed by RBRS over the years 2000 to 2002.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 On the contrary, where Mr Crocombe is to be assessed for $500,000 as per your 2000 to 2002 assessments, RBRS is in fact being deprived of $350,000 (being $500,000 less $150,000) 
in deductions.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 Additionally Mr Crocombe is also being taxed on amounts that he did not and will not receive.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 In view of the above, we would be grateful if you would reconsider the assessments raised for 2000 to 2002 and issue amended assessments in due c
ourse to properly take up the correct amount of salary paid/payable to the taxpayer as reflected in the tax returns lodged.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 [7] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 fter making comments on later assessment}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135  of tax paid}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4064183\charrsid13460135  E}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 rnst }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 &}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 Y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 oung}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135  sought waiver of any penalties.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 [8] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 B}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 y letter dated 26 J
uly 2006 the Collector disallowed Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 s objection }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 insofar as the 2000 and 2001 assessme}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 nts are concerned}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 continued:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 
Briefly, some of the factors taken into consideration when reaching this decision were:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 1. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 
The original accounts in question were audited and signed off by the company director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 .
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 2. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 
Signed tax returns were filed for the company reflecting the original allocations.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par 3. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 fundamental}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135  error does not appear to be a genuine error but more an attempt by tax advisors and/or the director concerned to minimise Mr Crocombe}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 s immediate tax liability.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par 4. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 Existing case law and established practice in this area does not suggest that retrospective reductions in director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 s fees in these circumstances should be entertained.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 Please note tha
t the company was assessed as per the original tax returns filed, ie. a deduction for director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6520788 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 
s fees as originally claimed has been allowed to the company.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 Enclosed is your client}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6520788 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 s 2002 Notice of Assessment for income tax which includes $200,000 of director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6520788 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid6620080\charrsid13460135 s fees also originally declared and paid to your client.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [9] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 E}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 rnst }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4064183\charrsid13460135 &}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 Y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 oung}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135  wrote to the Collector on 5 September 2006 objecting to a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9597148\charrsid13460135 N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4064183\charrsid13460135 otice of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9597148\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 ssessment dated 20 July 2006 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5602525\charrsid13460135 n respect of the year ended 31 D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 ec}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 ember}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4064183\charrsid13460135  2002 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 largely repeating }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid138853\charrsid13460135 the submissions in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 their earlier letter.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [10] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 After further correspondence, Ernst & Young, on 23 October 2006, asked for Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6520788 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4064183\charrsid13460135 s disallowed objection to be heard by this Court in accordance with the Income Tax Act 1997}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8747440\charrsid13460135  (the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8747440\charrsid13460135 Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8747440\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4064183\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [11] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 Section 35(3) of the A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 ct}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4064183\charrsid13460135  requires the Collector to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6520788 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4064183\charrsid13460135 
state and sign a case setting forth the facts as alleged by the C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ollector, the nature of the assessment made, the ground of objection thereto and the question for }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5902292\charrsid13460135 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 determination of the Court.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6520788 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3805353\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [12] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 On 25 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ep}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5602525\charrsid13460135 tember}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  2007 the C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 ollector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3805353\charrsid13460135  filed a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ase }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5378502\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 tated in this }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 Cour}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3805353\charrsid13460135 t saying:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 For each of the years en}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5602525\charrsid13460135 ded}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  30 June 2000 and 20 June 2001 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  paid to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid138853\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ppellant a Director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6520788 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 s }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9597148\charrsid13460135 f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ee of $250,000 and for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 nine}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  months ended 31 March 2002 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16195267\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ompany paid to the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ppellant a Dire}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 ctor}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9597148\charrsid13460135 f}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ee of $200,000 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 y crediting the amounts to the A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 
pp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 ellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3805353\charrsid13460135  cur}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 rent account with the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16195267\charrsid13460135  C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid138853\charrsid13460135 ompany.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [13] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 The }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ase }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3805353\charrsid13460135 tated went on to record the objection of 17 May 2006 on the basis that:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 ...the original financial statements submitted to the Re
spondent for assessment by the Company contained }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 notional salary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135  figures for the Appellant that were }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135 fundamentally wrong}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6620080\charrsid13460135  and the amounts attributed as paid by the Company to the Appellant should be reduced to the following:}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid3805353\charrsid13460135 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trgaph108\trrh329\trleft851\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind959\tblindtype3 
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth2598\clshdrawnil \cellx6890\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 Year}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 \cell Amended amount\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 \trowd \irow0\irowband0\ltrrow
\ts11\trgaph108\trrh329\trleft851\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind959\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2598\clshdrawnil \cellx6890\row \ltrrow
}\trowd \irow1\irowband1\ltrrow\ts11\trgaph108\trleft851\trftsWidth1\trftsWidthB3\trftsWidthA3\trwWidthA708\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband
\tblind959\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth1890\clshdrawnil \cellx6182\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 2000\cell 
}\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1508518 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 43,750.00\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 \trowd \irow1\irowband1\ltrrow
\ts11\trgaph108\trleft851\trftsWidth1\trftsWidthB3\trftsWidthA3\trwWidthA708\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind959\tblindtype3 \clvertalc\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1890\clshdrawnil \cellx6182
\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 2001\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1508518 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 52,083.33\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 \trowd \irow2\irowband2\ltrrow
\ts11\trgaph108\trleft851\trftsWidth1\trftsWidthB3\trftsWidthA3\trwWidthA708\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind959\tblindtype3 \clvertalc\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1890\clshdrawnil \cellx6182
\row \ltrrow}\trowd \irow3\irowband3\ltrrow
\ts11\trgaph108\trrh257\trleft851\trftsWidth1\trftsWidthB3\trftsWidthA3\trwWidthA708\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind959\tblindtype3 \clvertalc\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1890\clshdrawnil \cellx6182
\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 2002\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1508518 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid5378502\charrsid1508518 54,166.67\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 \trowd \irow3\irowband3\ltrrow
\ts11\trgaph108\trrh257\trleft851\trftsWidth1\trftsWidthB3\trftsWidthA3\trwWidthA708\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind959\tblindtype3 \clvertalc\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1890\clshdrawnil \cellx6182
\row \ltrrow}\trowd \irow4\irowband4\lastrow \ltrrow
\ts11\trgaph108\trrh393\trleft851\trftsWidth1\trftsWidthB3\trftsWidthA3\trwWidthA708\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind959\tblindtype3 \clvertalc\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1890\clshdrawnil \cellx6182
\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid1508518 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 $150,000.00\cell }\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 \trowd \irow4\irowband4\lastrow \ltrrow
\ts11\trgaph108\trrh393\trleft851\trftsWidth1\trftsWidthB3\trftsWidthA3\trwWidthA708\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid11405886\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind959\tblindtype3 \clvertalc\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3441\clshdrawnil \cellx4292\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1890\clshdrawnil \cellx6182
\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [14] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 he }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid3805353\charrsid13460135 ase }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 tated posed the question for determination as:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3805353 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 
Whether the Respondent was correct in assessing the Appellant the following amounts credited to the Appellant by the Company:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 $250,000 in 2000
\par $250,000 in 2001
\par $200,000 in 2002}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 
or whether the Respondent should have permitted the retrospective reduction of these amounts.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [15] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5602525\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  response to the }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ase }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3805353\charrsid13460135 tated, dated 19 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5602525\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135 ar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5602525\charrsid13460135 ch}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353\charrsid13460135  2009, said:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 1. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 
The crediting of the amounts set out }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid138853\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135  the Case Stated was the result of an error in the accounts of }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par 2. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 The error was corrected by the auditors for the Resort and the erroneously credited amounts were reversed and the correct amounts (as set out in the Case Stated) were enter
ed into the accounts.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par 3. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 The Collector erred in assessing the income of the Appellan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5851721\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5378502\charrsid13460135  as including the erroneously credited amounts.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par 4. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 The Collector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5378502\charrsid13460135 
s assessments are incorrect or should be amended to exclude the erroneously credited amounts.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3805353 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [16] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1008996\charrsid13460135 A further ground of alleged Improper Conduct on the part of the Collector was added to the Case Stated at the hearing.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1008996\charrsid13460135 It is detailed later in this judgment.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1008996 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid7371050\charrsid11405886 FACTS}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid2825491\charrsid11405886 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [17] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Mr Crocombe is the sole director of The Rarotongan, a resort complex bought by him and his interests in late 1997.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 They bought it from the Cook Islands }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10953425\charrsid13460135 G}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 overnment which had been running it unsuccessfully up to that date incurring large and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4020231\charrsid13460135  continuing losses.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [18] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 When Mr Crocombe bought the complex it was in a parlous state, both in terms of infrastructure and financially.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
The buildings had become decrepit, the staff were poorly trained, the administrative and IT systems were antiquated and, almost inevitably in those circumstances, patronage had been declining and the Cook Islands touris}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid16195267\charrsid13460135 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  industry }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1008996\charrsid13460135 was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 suffering as a result.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [19] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Mr Crocombe and his interests bought The Rarotongan for $3,250,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1008996\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  settled by way of a promissory note payable in a decade.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 The hotel was then valued at $6million \endash  but only on the basis that $3million was spent in refurbishment.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [20] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Repairing the complex, upgrading the administrative systems, training the staff and generally getting the resort back onto }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1008996\charrsid13460135 a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 sound financial footing with corresponding increases in patronage absorbed many hours and much input from Mr Crocombe.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 He said he was working 80 hours a week at times to get the resort to the point where it could reopen }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1008996\charrsid13460135 and then cater }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 to the public with a reasonable chance of financial success.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [21] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 It appears this process took a number of years with all profits }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10953425\charrsid13460135 in the meantime }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 reinvested in the company and with Mr Crocombe taking no more than a nominal salary for the time and effort he was contributing.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [22] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Mr Crocombe engaged PriceWaterhouseCoopers (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 PWC}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 ) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1008996\charrsid13460135 to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 assist on the financial side}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1008996\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1008996\charrsid13460135 They}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1008996\charrsid13460135 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
 for Mr Crocombe and his other interests.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
The day to day liaison was with the financial controller and onsite manager of the PWC team when they were on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 Rarotonga}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  that person was responsible for all }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5859938\charrsid13460135 major }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 decisions relating to the accounting systems for the resort complex.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [23] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 After a number of years input in this fashion and with the resort now reopen to the public after}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 
 its considerable refurbishment,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  infrastructure upgrade, staff training and the like, Mr Crocombe said that when he and PWC were preparing the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10953425\charrsid13460135 30 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 June 2000 financial statements, it appeared a successful turnaround of the business in the future could be accomplished but the PWC partner made}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13438438\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13438438\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13438438\charrsid13460135 
observation that a common mistake made by owner-operated businesses is that they do not pay themselves either at all or a commercially realistic remuneration, thereby overstating the true underlying sustainable profitability of the company.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13311927\charrsid13460135 ....}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13438438\charrsid13460135 
He suggested it would cost at a minimum $250,000 to pay for [my] services, which were necessary for the company\rquote s progression.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13438438 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13438438\charrsid13460135 
We both agreed that given the parlous financial state of the company and the need for heavy reinvestment to keep the company afloat that paying such a sum to either myself or any other person/persons simply was not an option and that his poin
t, while valid, was simply theoretical and a useful tool to be used in the evaluation of the true performance of the company due to the fact that this notional $250,000 simply did not exist in the company\rquote 
s finances and therefore could not be paid in reality.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13438438 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13311927\charrsid13460135 This was my clear understanding of the situation at the time \endash  that I was not, and would}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13311927\charrsid13460135 not be,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13311927\charrsid13460135 getting a salary.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13311927\charrsid13460135 This was simply impossible.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13311927\charrsid13460135 
Further, I knew I was owed around $1million by the company.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13311927 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [24] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 As a result of that discussion sums were credited to Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 ccount in The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 s books.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 It had shown }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 a }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 company liability to Mr Crocombe of $100,000.00 as at 30 June 1998 but this fell to $46,694 the following year}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 B}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 ut, after that, the sums in the suggested \'93Fu
ndamental Error\'94 were credited to Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 
current account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135  and t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 he balance owing to him rose to $295,507 in the accounts to 30 June 2000}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  to $561,736 for the year ended 30 June 2001 and to $806,744 in the 9 months to 31 March 2002.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Thereafter, in the accounts to 31 March 2003, the amount shown in Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 ccount fell to $38,377 because of the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 fundamental error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135  adjustment earlier set out.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [25] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 In addition i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 t should be noted that, in addition to the 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 phrasing of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 fundamental error in the accounts earlier recounted, a statement attached to the company}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s tax return to 31 March 2002 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4588158\charrsid13460135 
(not filed until 17 November 2005) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 sai}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5859938\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
, under the heading }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Fundamental Error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid882078\charrsid13460135 
The auditors have agreed that there has been a fundamental error in the accou
nts for the years ended 30 June 2000, 30 June 2001 and for the nine months ended 31 March 2002 as reflected in Note 14 to the audited Financial Statements for the year ended 31 March 2003.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid882078\charrsid13460135 This relates to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16329357\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid882078\charrsid13460135 irector\rquote s fees.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid882078\charrsid13460135 The auditors corrected these amounts including the corresponding interest calculation in relation to the shareholder\rquote 
s current account.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid882078\charrsid13460135 The effect of these corrections is to reduce the expense of the company in the relevant years}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4020231\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4020231 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [26] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 The }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5601935\charrsid13460135 first }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 increase in Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2825491\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 current acco}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 unt occurred }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11949335\charrsid13460135 in conjunction with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5601935\charrsid13460135 an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135  exchange of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 email}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  which assumed significant importance in the hearing of this case.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 It took place between 27 February 2001 \endash  three days after Mr Crocombe signed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 company}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 accounts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 for}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 year to}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 30 June 2001 \endash  and concluded on 13 March 2001.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [27] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 In the earliest email The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
s financial controller asked Mr Crocombe about the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 final adjustment for your remuneration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  and a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 sked}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 would you like me to show this as management fees or would you prefer it to be shown as salary?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Mr Crocombe replied the same day saying that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 I guess that if it is salary I need to pay PAYE and management fees it would be dealt with via the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2825491\charrsid13460135  and asking whether}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 there were}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 other}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 implications.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 That produced a response on 28 February 2001 saying that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 any income whether classified as salary or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 fees}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  ultimately has to be declared for tax purposes}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11949335\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  but with the financial controller caveating his comment by saying he was no expert on Cook Islands tax laws and suggesting he could }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 run it past whoever does your personal tax returns}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [28] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 On 1 March 2001, Mr Crocombe replied}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  but this time copying it to the PWC representatives with whom he worked, saying to them that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 I have put through $250,000 as management fees or salary through the accounts but have not drawn this amount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135  and asking }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 whether}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  the most tax effective way to handle the payment }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 as salary or management fees}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 He}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  sai}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11949335\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
if I do not draw the $250,000 will I have to pay tax on it?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Would it be better to draw it and advance it to the company?}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [29] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 That produced a response from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 a}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  PWC partner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 - }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
though not until 13 March 2001 through some error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135  -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
 speaking generally of Mr Crocombe being taxable in the Cook Islands as a resident but also commenting on Crocombe & Company L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 imi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 d\rquote s tax in New Zealand.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 The email said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
we have not researched the Cook Islands tax regime in any detail}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  but went on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4020231\charrsid13460135  to make some general comment.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [30] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 That position and the practice of crediting sums to Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 current account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 annually}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 continued}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2825491\charrsid13460135 until}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 some}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 time}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 after}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 August}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 2003}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 when}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Mr Crocombe was advised by RMD that his tax returns for the years from 1997 had not been filed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 He said he thought PWC was attending to this and immediately contacted them.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 A slight delay occurred until he was able to discuss the situation with PWC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 That occurred}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  around October 2003 at which point he said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 PWC examined the situation and realised that they had made a fundamental error in relation to the notional salaries}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2825491\charrsid13460135 , something they endeavoured to correct with the annotation to the company\rquote s 31 March 2003 accounts.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [31] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 He also complained to PWC at about the same time saying in an email:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid86549\charrsid13460135 
I have been further appalled that no-one at PWC, with full access to my NZ and Cook Islands accounts never thought to say that it was
 pretty dumb to be crediting salary and interest, both of which would not be drawn, as this would create a tax liability which would have to be paid in cash.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid86549\charrsid13460135 It would appear to me that this is the downside of having only young graduates working on our audit.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid86549\charrsid13460135 
The first time that one of the accountants at Dorchester Finance reviewed the accounts they said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid86549\charrsid13460135 
this is pretty dumb, who advised you to do that??}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid86549\charrsid13460135 
And that was free advice, which, as luck would have it, was followed shortly thereafter by a letter from the Cook Islands IRD.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid86549\charrsid13460135 
As it stands your advice is that now I am going to have to pay the Cook Islands Inland Revenue hundreds of thousands of dollars when in reality I have not been paying myself other than living costs and every cent has been reinvested 
back into the business.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4020231 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [32] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 PWC then resigned as the accountants to Mr Crocombe and The Rarotongan and KPMG were instructed.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 A partner of that firm and Mr Crocombe met Mr Haig}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 h}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2825491\charrsid13460135  on 19 January 2004 to discuss, amongst other things, the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 reasons for reclas
sifying some of the director\rquote s fees credited to the shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5387495\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
, a meeting which resulted in a letter to RMD from KPMG on 7 May 2004 saying that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
figure of $250,000 was inserted by his previous advisers for economic analysis and financing purposes only}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  and that it was }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 never intended that this figure would be in the final statutory accounts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [33] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 That request was declined but was renewed by KPMG on 9 May 2005}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 The letter }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 attached a copy of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Fundamental Error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  Note 14 to The Rarotongan}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s accounts to 31 March 2003.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [34] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Mr Crocombe filed his tax returns for the years 1999-2002 together with another copy of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2825491\charrsid13460135 Fundamental Error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
 Note, around 10 November 2005 but the Collector issued Notices of Assessment to him that declined to allow restatement of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 s account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4020231\charrsid13460135 s for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 
fundamental e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4020231\charrsid13460135 rror}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4020231\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [35] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Mr Crocombe and The Rarotongan then instructed Ernst & Young as their accountants and the chain of correspondence from 17 May 2006}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5651832\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  earlier set out}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5651832\charrsid13460135 , occurred}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [36] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 In cross-examination
 Mr Crocombe was taken through the various sets of company accounts in evidence, his execution of them, the notes to the accounts and, of course, the increasing balance shown in the shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 but said that his }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 focus was on the fundamentals}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135  and that he was not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 really focussed on that sort of matter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 He}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135  acknowledged it was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 an oversight which obviously as the owner I hav}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4020231\charrsid13460135 e primary responsibility for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4020231\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [37] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Of the February/March 2001 email chain Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135  in cross-examination, said he was asking for advice of the PWC tax experts when he sent the email}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 He }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 acknowledged the email discussions occurred after the company\rquote s accounts were signed.}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Asked how, in light of the emails, he could assert that a mistake or error had been made when he
 was asking advice about the most tax effective way to handle the credit, he said:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Well it}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s an error because when you look at it on its face, it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s commercially stupid to declare income which you don\rquote t receive and then incur a tax liability for it, that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2825491\charrsid13460135 s just insane, no-one in their right mind would do it if they were aware of it.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [38] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 He suggested he did not understand the full implication of his request and he was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11949335\charrsid13460135 only }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 asking for advice when he asked }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 Will I have to pay tax on it?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 T}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 o the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 renewed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 sug
gestion it could not in the circumstances be an error or mistake, Mr Crocombe said:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11405886 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 
Well in business we have what}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 s called a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid10244907\charrsid13460135 12 year old test}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 If you ask a 12 year old if this made any sense, they would say this doesn}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10244907\charrsid13460135 t make any sense, so obviously, somewhere along the line, I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 
ve missed, they had not provided the implications otherwise all of us would}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 ve said this is brainless, let\rquote 
s not do it, because otherwise all I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 m doing is paying tax on money I don}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 t receive which has to be insane.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 You}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 re looking at something without looking at the full context.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid10244907\charrsid13460135 This is not a matter that they have provided considered advice and I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 
ve taken under consideration and come to a considered decision.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 
This is something where pieces of the puzzle were being put together, and the fundamental piece of the puzzle had not yet arrived.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10244907\charrsid13460135 When it did arrive, everybody went }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 oh my goodness}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10244907\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid287029 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 [39] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 When it was put to him that he had signed The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s accounts containing the credit before seeking tax advice on the implications he said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 it was a fundamental error which we made [and] corrected once we realised the implications}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11949335\charrsid13460135 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 e did not take advice before signing the accounts }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 because the same accountant was doing the taxes}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  PWC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  and I thought they had dealt with all those matters}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 
\par [40] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 It was put to him that he signed the audited }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10565933\charrsid13460135 F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2825491\charrsid13460135 inancial }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10565933\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
tatements as at 30 June 2000 on 23 February 2001 and the accounts attached to the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
s tax return the following day but, when it was suggested he must have been aware the additional $250,000 was showing up as a credit to his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2825491\charrsid13460135 ccount, he disagreed and said neither he nor PWC considered the position and that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
we made a mistake collectively}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11405886\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [41] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 He said that the mistake was repeated }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 for }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 the following years and again for the 9 months ended 31 March 2002.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
The focus, he said, was on the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 s struggle for survival.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 
\par [42] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 On 19 October 2003, just before Mr Crocombe wrote the email to PWC earlier set out, one of PWC\rquote s a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 
ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
ts emailed another fellow employee to say that she had sent Mr Crocombe an email on 15 October }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
asking if he wanted to change the accounts to reverse the 2003 management fee}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  but had had no answer}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid3569735\charrsid13460135 , and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135  that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
it is not practicable to reverse the fees for prior years}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Mr Crocombe said that his discussion with the PWC partner would have been shortly after that email and his own.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 
\par [43] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 
Asked whether there were signed company minutes relating to the $250,000 credits, Mr Crocombe said The Rarotongan had no meetings other than on land matters because he was the sole director and effectively the sole shareholder.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491\charrsid13460135 Accordingly there were no signed director\rquote s resolutions on the topic.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2825491 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [44] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 When}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135  denying that either $250,000 }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 credit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135  represented the intention between The Rarotongan and himself, Mr Crocombe again applied his }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 12 year old test}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 He }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 
said that the situation which he, his staff and PWC found themselves in was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 professionally embarrassing}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135  and resulted from the fact the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 ir}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16475458\charrsid13460135  focus }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 on possible commercial total loss on the investment.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid16475458 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [45] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12612257\charrsid13460135 Mr Haigh}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12612257\charrsid13460135 s evidence-in-chief largely dealt with the details of the relative documents and, as they have elsewhere been described, no recounting is necessary.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12612257\charrsid13460135 The cross-examination of Mr Haig centred on the suggested \lquote improper conduct\rquote  ground later discussed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3569735\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 
\par [46] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 By consent a brief of evidence was adduced from a Mr Pickering,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16475458\charrsid13460135 a partner in Ernst & Young.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 It attached Fundamental Reporting Standard No.7 }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid6227349\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6227349\charrsid13460135 FRS7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid6227349\charrsid13460135 ) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16475458\charrsid13460135 NZ}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 Institute of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid16475458\charrsid13460135 Chartered Accountants}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 dealing with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 fundamental errors}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16475458\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 Mr Pickering}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid16475458\charrsid13460135 s brief did not link FRS7 or his evidence to The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 s accounts or Mr Crocombe
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16475458\charrsid13460135 s tax returns.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6227349 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid6227349\charrsid15677425 GROUND 1:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid9589940\charrsid15677425  SECTION 48 INCOME TAX ACT 1997 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\ul\insrsid6227349\charrsid15677425 FUNDAMENTAL ERROR
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid7300540\charrsid15677425 Law and Submissions
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [47] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2493306\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 onsideration of what may be termed}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2493306\charrsid13460135  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135 Fundamental Error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  aspect of this case begins by focussing on s 48 of the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7300540\charrsid13460135 Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  which reads:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13523642\charrsid13460135 48.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid13523642\charrsid15677425 Income credited in account or otherwise dealt with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13523642\charrsid13460135 
 - For the purposes of this Act every person shall be deemed to have derived income although it has not been actually paid to or received by that person, or has al
ready become due or receivable, but has been credited in account or reinvested, or accumulated or capitalised or carried to any reserve, sinking or insurance fund or otherwise dealt with in the interest or on the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2493306\charrsid13460135 [sic]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11676059\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13523642\charrsid13460135 behalf of that person.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13523642 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [48] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2493306\charrsid13460135 Mr Ruffin, leading counsel for the Collector, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 
submitted s 48 precisely fitted Mr }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 s}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  position.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6227349\charrsid13460135 Whether described as salary or as }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12868817\charrsid13460135 director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6439380\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 
 or management fees }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6227349\charrsid13460135 was immaterial: they were sums }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 cre}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1143391\charrsid13460135 dited}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  to his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5199048\charrsid13460135 current accou}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1143391\charrsid13460135 nt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11676059\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 
he }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2493306\charrsid13460135 Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12154009\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12154009\charrsid13460135 Even though they }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 were not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135 actually paid to or received}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  by him they were }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 credited in account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 
 to him or, as an alternative, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 dealt with in the interest or on the behalf}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  of Mr }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 Section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  48 therefore deemed him to have derived the income repr}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid6439380\charrsid13460135 esented}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  by those cre}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 dits}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12868817\charrsid13460135 , income which was taxable.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [49] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1143391\charrsid13460135 Ruffin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  submitted that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12154009\charrsid13460135 real }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135 essence of Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 s}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  appeal was that he sought to reopen }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 s accounts for the years ending 30 June 2000 and 2001 and the 9 months ending 31 March 2002 claiming they were incorrect because of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 
"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5387495\charrsid13460135 fundamental e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 rror}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [50] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 e submitted that, in default of case law in the C}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 ook }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 slands}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12868817\charrsid13460135 , the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 Cour}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 t should rely on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1143391\charrsid13460135 New Zealand}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  authority as to when account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135  may be reopened.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 he }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 Cour}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 t did not understand Mr David, leading counsel for Mr }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1143391\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 , to differ from this approach.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 
\par [51] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2493306\charrsid13460135 The major case cited}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  by Mr Ruffin was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid12868817\charrsid15677425 Heyw}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid6439380\charrsid15677425 oo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12868817\charrsid15677425 d }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid13263249\charrsid15677425 v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12868817\charrsid15677425 Parfitt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135  (M406/90 HC CHCH 12 July }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid6439380\charrsid13460135 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 991 Tipping J).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135 That case concerned partnership accounts and a central point was whether they could be reopened.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2493306\charrsid13460135 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 udge, after citing partnership authority, held (}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11676059\charrsid13460135 at }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2778911\charrsid13460135 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11676059\charrsid13460135 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135 16-17)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3222587\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897473\charrsid13460135 
The primary grounds upon which a settled account may be impeached, either wholly or in part, are for fraud and mistake:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897473\charrsid13460135 see }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid2897473\charrsid1508518 Lindley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897473\charrsid13460135  at page 640; Halsbury volume 35 paragraph 144 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\ul\insrsid2897473\charrsid1508518 Webb & Webb}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897473\charrsid13460135 ; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid2897473\charrsid1508518 Principles of the Law of Partnership }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2897473\charrsid13460135 4th edition (1987) at page 201.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897473\charrsid13460135 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\ul\insrsid2897473\charrsid1508518 Webb & Webb}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897473\charrsid13460135  the matter is put this way:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3222587 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897473\charrsid13460135 
A final account will start from the last settled account, ie. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12154009\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897473\charrsid13460135 
 ordinary cases, on the footing that the last periodical balance sheet is correct, for the Court will never (unless for some proved fraud or error) disturb a settled account.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2897473 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3943777\charrsid13460135 
There is rightly no suggestion of fraud in the present case and it really comes down to whether the accounts should be re-opened for manifest error.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3943777\charrsid13460135 I consider that the Court should approach a point such as this along similar lines to a rectification issue.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3943777\charrsid13460135 The onus is on the party seeking to disturb the account to demonstrate that the written account does not accurately reflect the antecedent common intention of the parties.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3943777\charrsid13460135 As in a rectification case the proof must be clear and cogent.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3943777\charrsid13460135 In addition of course the party seeking to re-open must not have acquiesced in the accounts.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3943777 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [52] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5584902\charrsid13460135 Then, a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 
fter citing authority for reopening accounts prepared after }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13579650\charrsid13460135 an accountant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 had }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817\charrsid13460135 made a manifest}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9396894\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12868817\charrsid13460135 error }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13579650\charrsid13460135 which }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13579650\charrsid13460135 s likely to have led to another error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13579650\charrsid13460135 , the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11676059\charrsid13460135 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13579650\charrsid13460135 udge }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 hel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13579650\charrsid13460135 
d (at 19):}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12868817 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9396894\charrsid13460135 I}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13579650\charrsid13460135 t is in my judgment extremely important }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9396894\charrsid13460135 that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6439380\charrsid13460135 C
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16581418\charrsid13460135 our}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9396894\charrsid13460135 ts do not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3761410\charrsid13460135 too easily }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid9396894\charrsid13460135 upset }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 settled}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15083271\charrsid13460135  accounts upon which parties have acted.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13579650 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 g}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15083271\charrsid13460135 oing on to state that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6439380\charrsid13460135 , even
 if accounts before him were wrong, the part}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6439380\charrsid13460135  seeking reopening (at 19)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15083271\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15083271 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15083271\charrsid13460135 
... had acquiesced}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135  in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15083271\charrsid13460135  the accounts in circumstances where it }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13263249\charrsid13460135 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15083271\charrsid13460135 ould now be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135 
quite unfair and unreasonable for the accounts to be reopened.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15083271 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135 Tipping J went on to note that (at 19)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1508518 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135 
Acquiescence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135  is a species of estoppel and has a strong relationship with Laches.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13263249 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13263249\charrsid15677425 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid5584902\charrsid15677425 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13263249\charrsid15677425 yw}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\ul\insrsid10374178\charrsid15677425 oo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13263249\charrsid15677425 d v Parfitt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135 
 was followed in the New Zealand H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135 igh }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135 
ourt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135  in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13263249\charrsid15677425 Moir v Moir}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135  (CIV 2004-409}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5584902\charrsid13460135 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135 002501 HC CHCH }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 22 May 2006,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13263249\charrsid13460135  at paras [41]-[51]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5584902\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135  where }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15752637\charrsid13460135 Fog}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9438381\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135 rty J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9438381\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9438381\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135 at [45]
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9438381\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1595145\charrsid13460135 stat}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15752637\charrsid13460135 ed:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 I}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135 t is not the signing of accounts that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 will make it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10374178\charrsid13460135  a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15752637\charrsid13460135  stated }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9438381\charrsid13460135 
account but the person to whom it is sent keeping it without making any objection so that that person shall be bound by the same}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 ,
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9438381\charrsid13460135 ot}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 ing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9438381\charrsid13460135  Mrs Parfitt would have been prevented from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 disputing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9438381\charrsid13460135 t
he accuracy of the accounts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 because Mr H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 yw}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 oo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 d }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3146541\charrsid13460135 had quite reasonably proceeded on the basis that the accounts rep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 resented}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 
 the correct position and worked long hours in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 otel in reliance upon that}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135  (at [46])}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 fter finding contributions by both parties of the same amount the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2124546\charrsid13460135 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 udge said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16131891\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3146541\charrsid13460135 at [47]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16131891\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 
...the necessary elements of settled accounts described by Romer J in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid2124546\charrsid15677425 Anglo-America}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid14513777\charrsid15677425 n}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\ul\insrsid2124546\charrsid15677425  Asphalt Co v Crowley Russell}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid5338418\charrsid15677425  and Co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid2124546\charrsid15677425  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 [1945] 2 All ER 324 at 331 apply.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 He said:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid10374178 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546\charrsid13460135 Where A owes, or may owe, B money, and B owe
s, or may owe, A money, and in their accounts they strike a balance and agree that balance, that truly represents the financial result of their transactions.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2124546\charrsid13460135 There is mutuality in it, and whereas A may be giving up something or B may be giving up something
 for the purpose of settling the matter between them, they expressly or by implication agree to a conventional position which is established by striking a balance, and that results in what is called a settled account.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2124546 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3146541\charrsid13460135 Fogarty J th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 en went on to hold that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid868127\charrsid13460135 (}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 at [51]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid868127\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3146541 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1143391\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3146541\charrsid13460135 s axiomatic that mere delay, of itself, is not enough to constitute either}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid868127\charrsid13460135 l}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10374178\charrsid13460135 aches or acquiescence... but what I find here }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7683461\charrsid13460135 is delay, with prejudice to plaintiff, on the part of the second def}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5584902\charrsid13460135 endant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7683461\charrsid13460135 , acting for himself and where appropriate for the first def}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5584902\charrsid13460135 endant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7683461\charrsid13460135  trustees.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs20\insrsid15677425\charrsid15677425 \chftn {\footnote\ftnalt \ltrpar \pard\plain \ltrpar\s50\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid8000716 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8000716  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8000716\charrsid10448442 
(An appeal was dismissed without reference to the authorities; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid8000716\charrsid10448442 Moir v Moir}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8000716\charrsid10448442  CA 119/06 [2007] NZCA 228, 7 June 2007.)}}}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [54] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid7436053\charrsid15677425 Heywood }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid10448442\charrsid15677425 v}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\ul\insrsid7436053\charrsid15677425  Parfitt }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7436053\charrsid13460135 was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10448442\charrsid13460135 also }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7436053\charrsid13460135 followed by Asher J in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid7436053\charrsid15677425 Malcolm v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid10448442\charrsid15677425  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid7436053\charrsid15677425 Mulcock & McCready}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7436053\charrsid13460135  (CIV 200}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1842700\charrsid13460135 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7436053\charrsid13460135 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1842700\charrsid13460135 404-2295}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7436053\charrsid13460135  HC AKL 4 November 2008}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8022061\charrsid13460135  at}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15801083\charrsid13460135  paras}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135  [21]-[25]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7436053\charrsid13460135 ) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12154009\charrsid13460135 by Wylie J }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8022061\charrsid13460135 in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid8022061\charrsid15677425 Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid15801083\charrsid15677425  of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid8022061\charrsid15677425  Inland Revenue v Allen }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid10448442\charrsid15677425 & }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid8022061\charrsid15677425 Palmer}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8022061\charrsid13460135  (CIV 2007-404-1944 HC AKL 16 December 2009 at [74]-[77]).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13579650 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [55] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 With specific refer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1388427\charrsid13460135 ence}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8022061\charrsid13460135  to s 48 Mr R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1388427\charrsid13460135 uffin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135  relied on a line of }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1388427\charrsid13460135 New Zealand}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135  precedent dealing with the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10448442\charrsid13460135 former}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12154009\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12154009\charrsid13460135 92 of the Land and Income Tax Act 1954 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 75 of the Income Tax Act 1976 which }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12154009\charrsid13460135 
were}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135  identical to s 48.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [56] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 The earliest }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10448442\charrsid13460135 Taxation Review Authority }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 case on which Mr Ruffin relied was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid8022061\charrsid1508518 Case Q49}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135  (TRA No}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 s 93/67 and 93/68, decision 36/93, 28 June 1993, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10448442\charrsid13460135 Judge }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 Willy).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135 The objectors in that case were shareholders in }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6051840\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061\charrsid13460135  company which was sold to an associated company }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6051840\charrsid13460135 at a capital gain}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10448442\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6051840\charrsid13460135  on paper}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10448442\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6051840\charrsid13460135  which was credited }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8549645\charrsid13460135 to a capital reserve in the balance sheet and dist}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15801083\charrsid13460135 ributed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8549645\charrsid13460135  to shareholders.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8549645\charrsid13460135 The transaction was recorded in company minutes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4408025\charrsid13460135 It}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8549645\charrsid13460135  resulted in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4408025\charrsid13460135 current account credits equivalent to the distr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1441823\charrsid13460135 ibution}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4408025\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [57] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1441823\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4408025\charrsid13460135 he }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15801083\charrsid13460135 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1441823\charrsid13460135 udge said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid803605\charrsid13460135 had}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1441823\charrsid13460135  he accepted the minutes and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15801083\charrsid13460135 the contents of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1441823\charrsid13460135 accounts at face value then the 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid803605\charrsid13460135 objections must fail as being caught by, among}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15335904\charrsid13460135 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid803605\charrsid13460135  other }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15335904\charrsid13460135 sec}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3937062\charrsid13460135 tion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15335904\charrsid13460135 s, s 75.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10448442\charrsid13460135 But t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15335904\charrsid13460135 
hen, by reference to a number of precedent cases, the Judge held (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2639216\charrsid13460135 at }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10448442\charrsid13460135 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15335904\charrsid13460135 4):}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15335904 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15335904\charrsid13460135 
I am satisfied that the evidence disclose}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15562220\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15335904\charrsid13460135  that the transaction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3937062\charrsid13460135 involving}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15335904\charrsid13460135  the debiting of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15562220\charrsid13460135 capital account}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15335904\charrsid13460135  and crediting}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3689183\charrsid13460135  of the shareholders current account and loan account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3937062\charrsid13460135 s}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3689183\charrsid13460135  does give rise to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3937062\charrsid13460135 a deemed dividend.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15335904 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8937148\charrsid13460135 citing from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid8937148\charrsid15677425 Campbell v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8937148\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6251931\charrsid13460135 [1968] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8937148\charrsid13460135 NZLR 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6251931\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8937148\charrsid13460135  3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6251931\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8937148\charrsid13460135 
 to the effect that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2639216\charrsid13460135  (at p5)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8937148\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8022061 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6251931\charrsid13460135 
Although there has been no payment of a sum of money to the donees there is in effect }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16537678\charrsid13460135 a distribution of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135 a }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16537678\charrsid13460135 sum of money by debit of the sum to the pr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7894552\charrsid13460135 ofit and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16537678\charrsid13460135 loss }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135 account of the company and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16537678\charrsid13460135  corresponding }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13987506\charrsid13460135 cr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7894552\charrsid13460135 edit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16537678\charrsid13460135  to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13987506\charrsid13460135 loan acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7894552\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135  of the debtors.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8937148 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10565933\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135 nd then, from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13987506\charrsid15677425 Case F}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\ul\insrsid2639216\charrsid15677425 40}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135  (1983) 6 NZTC 59, 762, 59, 764:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9512446 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135 
...The money credited to the account would be of an earnings nature }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10100090\charrsid13460135 from}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135  the company }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid10100090\charrsid13460135 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10100090\charrsid13460135 its}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13987506\charrsid13460135  shareholders and the debits }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10100090\charrsid13460135 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135  the account }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5078559\charrsid13460135 were private expenses of that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506\charrsid13460135 shareholder...}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13303905\charrsid13460135 Any credit therein which comprise salary or director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2639216\charrsid13460135 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 
s fees or payments of that type must be taxed to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2639216\charrsid13460135 third}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135  objector as an individual in the ordinary way.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [58] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 The Judge then continued (at 6-7):}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13987506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 Mr Collins for the Commissioner relies on some observations made by me in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid13303905\charrsid15677425 Case Q6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135  (1993) 15 NZTC 5047 as to the nature of a current account.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 I there said:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 
[A shareholders current account] represents no more than monies advanced to the company or borrowed from it by that shareholder pursuant to whatever arrangements are in force between them at any given time.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 The account may comprise monies which are otherwise payable to the shareholder in the form of undistributed profits that the shareholder chooses not to take out, 
it may be in the form of wages or directors}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135  fees or it may be in the form of advances to the company.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 How so ever, current accounts arise, they result in contractual relations between company and shareholder which relationship will be governed by expresse
d or implied terms as to payment and repayment.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 I remain of that view.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13303905 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 
It is clear, taking the minutes and accounts at face value that what occurred in this case was that the company resolved to remove monies from the capital reserve and credit to the c
urrent account and loan account respectively of the two shareholders of the company.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 
The debit side of the transaction viewed from the point of the view of the company is evidenced in the balance sheet under the heading }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13303905\charrsid13460135 Term Liabilities}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 It there shows that the advances made to the shareholders are treated as debts owing by the company to them, and are included along with the debt owed by the company to its mortgagee.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13303905 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 
If the matter ended there the payments to the shareholders would clearly in my view amount to a distribution which is within the definition of a dividend in s 4 of the Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13303905 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 [59] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 The Judge then turned to other issues raised on behalf of the objectors, particularly the evidence from their accountant}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1902942\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135  that (at 8):}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 
He had no authority to make the book entries which he did and that if he had realised the tax}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1902942\charrsid13460135 ation consequences of what he was doing he would never have done it.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2639216\charrsid13460135 q}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13073238\charrsid13460135 uoting from the accountant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4680842\charrsid13460135 \rquote }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13073238\charrsid13460135 s evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4680842\charrsid13460135 that what had happened was (at 9)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4410117\charrsid13460135 :}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4410117 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4410117\charrsid13460135 A}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4680842\charrsid13460135  journal entry made in error which was subsequently reversed when this matter was first raised.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4410117 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3483419\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4680842\charrsid13460135 hat evidence led the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15801083\charrsid13460135 J}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4680842\charrsid13460135 udge to hold (at 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4410117\charrsid13460135 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4680842\charrsid13460135 ):}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13303905 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid2122691\charrsid15677425 THE TRANSFER OF FUNDS MADE IN ERROR
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15677425 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 
Counsel next submits that on the evidence of the accountant it is clear that the transaction effected by him by entr
ies in the accounts of the company was done in error, and that if he had realised the taxation consequences he would not have done what he did.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2122691\charrsid13460135 I have no doubt that with the benefit of hindsight and perhaps a more accurate appreciation of the consequences 
of the transfer of the funds from the company to the shareholders all parties wish that the money had been left where it was in the capital account of the company.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2122691\charrsid13460135 The fact is that as at the date for the filing of the 1989 return the money had been credited to the shareholders\rquote  accounts and became their property.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 
It may be that it is open to the shareholders to later disavow that transaction, as they have purported to do, evidence [sic] by the 1992 accounts, but that cannot operate retrospectively.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 The acco
unts clearly show for the years relevant to these objections that the money was held to the account of the shareholders with the consequence for the reasons I have previously given, that it became as at that time a dividend in their hands, and taxable as 
such.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 
They may now reverse that process, but cannot thereby escape liability for the tax which was in my view rightly assessed as at the relevant dates.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15677425\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [60] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4680842\charrsid13460135 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid4680842\charrsid14234102 Case U27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4680842\charrsid13460135  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4410117\charrsid13460135 TRA 97/119 and 97/120, decision 25/99, 17 November 1999) resolutions in a company\rquote s minute book prepared by its accountant }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2626210\charrsid13460135 recorded remuneration paid to shareholders }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12517875\charrsid13460135 by credit to the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2122691\charrsid13460135 ir}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12517875\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10565933\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12517875\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2626210\charrsid13460135 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15801083\charrsid13460135 h}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 ere}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2626210\charrsid13460135  the accountant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 was }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2626210\charrsid13460135 ignorant of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2626210\charrsid13460135 an ongoing dispute }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12517875\charrsid13460135 between the company and the IRD.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15867637\charrsid13460135 The r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12517875\charrsid13460135 esolutions }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14627479\charrsid13460135 were accepted by the accountant as having been prepared in error, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135 
in that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14627479\charrsid13460135  the company was not profitable at the time, and its policy }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135 was that in those circ}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5142561\charrsid13460135 umstances}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135  shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 \rquote }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12262097\charrsid13460135 s salaries would not be paid.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135 The accountant later corrected the resolutions.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135 Relying on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12262097\charrsid14234102 Dunn v Commissioner of Inland Revenue}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135  (1974) 1 NZTC 61, 245, the Judge in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12262097\charrsid14234102 Case U27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12262097\charrsid13460135  held the rectification of the error was effectual and allowed the objection.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [61] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12262097\charrsid14234102 Dunn}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12262097\charrsid13460135 , a taxpayer was required to pay maintenance }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 plus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1332173\charrsid13460135 outgoings on a for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3740669\charrsid13460135 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 er}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1332173\charrsid13460135  matrimonial home.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135 He set up a trust}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3740669\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12262097\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3740669\charrsid13460135 the income of which was to be used }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2122691\charrsid13460135 toward}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1332173\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 his obligations}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1332173\charrsid13460135  but}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3740669\charrsid13460135  was insufficient }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1332173\charrsid13460135 to meet the liability in full.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3740669\charrsid13460135 The Commissioner added the trust income to the taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15154377\charrsid13460135 \rquote }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3740669\charrsid13460135 s income }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5142561\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1332173\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2122691\charrsid13460135 being }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1332173\charrsid13460135 deemed to be derived from the taxpayer }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6242492\charrsid13460135 by vi}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15154377\charrsid13460135 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6242492\charrsid13460135 tue of the then s 92 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1332173\charrsid13460135  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6242492\charrsid13460135  L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 and and Income Tax 195}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1332173\charrsid13460135 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6242492\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6242492\charrsid13460135 The Commissioner\rquote s decision was upheld.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12262097\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [62] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1332173\charrsid13460135 fter citing s 92}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 
 and other authority, Cooke }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5142561\charrsid13460135 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135  held:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14234102 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4873448\charrsid13460135 
As for sec. 92(1), the subsection must be read as a whole.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4873448\charrsid13460135 It is concerned with when a person is deemed to derive income.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4873448\charrsid13460135 What the section is aimed at, I think, is the kind of situation where income which in the ordinary course would reach the taxpayer}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4873448\charrsid13460135 s hands is in some way diverted to other uses of benefit to him.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4873448\charrsid13460135 The section postulates that income has not been actually paid to or received by him, not already become due or receivable.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4873448\charrsid13460135 Hence he could say that he has not derived it.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4873448\charrsid13460135 
So a rule is laid down that he shall be deemed to have derived it when it has been dealt with in his interest or on his behalf in any of various ways, some of which are specified.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4873448\charrsid13460135 All the ways specified involve diversion of income which would otherwise have flowed to the taxpayer.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4873448 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [63] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 Mr Ruffin submitted}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1055143\charrsid13460135  with extensive reference to the facts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 
 that the money credited in the various tax years to Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9791828\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135  was clearly deemed income within the meaning of s 48 and was accord
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 ingly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135  taxable in the years to which it related.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 He }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 submitted the facts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 disclosed }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 no fundamental error or mistake }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 
The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12271890\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 s and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135  that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1055143\charrsid13460135 , in any eve}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 t, Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10632209\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135  had }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632209\charrsid13460135 acquiesced}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12271890\charrsid13460135  in those accounts with the accounts subseq}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632209\charrsid13460135 uen}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 tly being }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135 signed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6581358\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2122691\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12271890\charrsid13460135 audited}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6581358\charrsid13460135  and filed with the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6581358\charrsid13460135 s tax returns}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 He submitted
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16258175\charrsid13460135  that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135  at best}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12271890\charrsid13460135  for the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1055143\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15733373\charrsid13460135 s accounts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12271890\charrsid13460135 
for the 9 months ended 31 March 2003 were the only accounts open to the reversal of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9791828\charrsid13460135 the current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15733373\charrsid13460135 balance.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15733373 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [64] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15733373\charrsid13460135 For Mr Crocombe, Mr David}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6581358\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15733373\charrsid13460135 submitted the assessment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10243712\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15733373\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16258175\charrsid13460135 the subject of the appeal were incorrect because the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10243712\charrsid13460135 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16258175\charrsid13460135  assessed the appellant}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16258175\charrsid13460135 s liability for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10243712\charrsid13460135 tax by reference t}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11428605\charrsid13460135 o company accounts which contained a fundamental error concerning }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3826607\charrsid13460135 the credit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6581358\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3826607\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6581358\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3826607\charrsid13460135  the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9791828\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3826607\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3826607\charrsid13460135 Once discovered}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3747508\charrsid13460135 , the fundamental error was correctly reversed}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid9582405\charrsid13460135  by applying appropriate standards.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9582405\charrsid13460135 Thus the Collector}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9582405\charrsid13460135 s assessments were wrong and based on the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15867637\charrsid13460135 \rquote }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid9582405\charrsid13460135 s receipt of mone}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11099623\charrsid13460135 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9582405\charrsid13460135  never }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid6581358\charrsid13460135 actually }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9582405\charrsid13460135 received by him.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9582405 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [65] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11099623\charrsid13460135 He submitted that i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9582405\charrsid13460135 
f audited company accounts show salary or fees}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3747508\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9582405\charrsid13460135 as having been credited to a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11099623\charrsid13460135 taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11099623\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9791828\charrsid13460135 c}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 urrent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9791828\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9582405\charrsid13460135  but}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3826607\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11099623\charrsid13460135 auditors }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15230145\charrsid13460135 subsequently adjust}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4808664\charrsid13460135  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15230145\charrsid13460135  accounts by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4808664\charrsid13460135 retrospectively reversing the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid602499\charrsid13460135 amounts and the adjustment is made because no amount should have been credited}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15876499\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7959873\charrsid13460135 because of a fundamental error, any assessment by the Co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6581358\charrsid13460135 llector}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7959873\charrsid13460135  should be re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6581358\charrsid13460135 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7959873\charrsid13460135 er}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6581358\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7959873\charrsid13460135 ed as the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1508518 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7959873\charrsid13460135 individual }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1058617\charrsid13460135 taxpayer was never entitled to the amounts so credited and could never }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15876499\charrsid13460135 receive any benefit from it.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1508518 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13303905\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [66] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15876499\charrsid13460135 Referring extensively to the facts of the case and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15867637\charrsid13460135 also }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15876499\charrsid13460135 relying on the authorities }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15867637\charrsid13460135 cited}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15876499\charrsid13460135  by Mr Ruffin, Mr David submitted }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid15876499\charrsid8000716 Case C20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15876499\charrsid13460135  could be distinguished as none of the amounts credited were ever reversed and withdrawals were made.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9985741\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15876499\charrsid13460135 here was accordingly no error in crediting the a}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9985741\charrsid13460135 cc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15876499\charrsid13460135 ounts.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid9985741\charrsid8000716 Case Q49}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9985741\charrsid13460135  was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6891542\charrsid13460135  also distinguishable}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1247585\charrsid13460135  in that there was no suggestion the correction of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11809373\charrsid13460135 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1247585\charrsid13460135 error was}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11809373\charrsid13460135  made from the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11809373\charrsid13460135 s perspective.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1247585\charrsid13460135 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6891542\charrsid13460135 e said the mistake in this case was in crediting Mr }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11809373\charrsid13460135 Crocombe\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6891542\charrsid13460135  nominal salary to an account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11809373\charrsid13460135 when}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid6891542\charrsid13460135  there was no intention of making that credit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15867637\charrsid13460135 , still less payment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6891542\charrsid13460135 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11809373\charrsid13460135 This was a mistake from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11809373\charrsid13460135 s perspective,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13113482\charrsid13460135  he submitted,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11809373\charrsid13460135  and email}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13113482\charrsid13460135 s concerning the journal entries were}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4469014\charrsid13460135  inconclusive and ambiguous.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11809373\charrsid13460135 Mr David submitted the real mistake was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15300188\charrsid13460135 
that when the accounts were prepared they wrongly stated an obligation }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid948219\charrsid13460135 of the company to pay Mr Crocombe money.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid948219\charrsid13460135 That was a fundamental error on the part of the accountant satisfying F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13185428\charrsid13460135 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid948219\charrsid13460135 S7 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13185428\charrsid13460135 and other relevant standards and, he submitted, that if the Collector was going to assess }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9243327\charrsid13460135 Mr Crocombe\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13185428\charrsid13460135  position}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135  by ref}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5142561\charrsid13460135 erence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135  to the company accounts he must use accounts that properly reflected the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135 s position.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [67] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14630165\charrsid13460135 ith reference to F}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9243327\charrsid13460135 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14630165\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135 7 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135 New Zealand}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135 Standard Practice Statements}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135 Mr David submitted the assessments for Mr Crocombe}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135 s tax were incorrect as they were made }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4593784\charrsid13460135 after}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9243327\charrsid13460135  the accounts had been corrected.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9243327\charrsid13460135 He submitted PWC must have }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9123765\charrsid13460135 considered FR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14630165\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9123765\charrsid13460135 7 in giving the company}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9123765\charrsid13460135 s accounts an untagged audit certificate that a fundamental error had occur}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12739675\charrsid13460135 r}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9123765\charrsid13460135 ed with the fundamental error }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6307992\charrsid13460135 being perpetuated by the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14630165\charrsid13460135 Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6307992\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12333030\charrsid13460135 who assessed the appellant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12333030\charrsid13460135 as having received income he }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15483786\charrsid13460135 di}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12333030\charrsid13460135 d not receive}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15483786\charrsid13460135  and was not entitl}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14756179\charrsid13460135 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12333030\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15483786\charrsid13460135  to receive}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15483786\charrsid13460135 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14756179\charrsid13460135 In any event, he submitted }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14756179\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5142561\charrsid13460135 accounts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14756179\charrsid13460135 were prepared for it, not for Mr Crocombe.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15876499\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [68] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15483786\charrsid13460135 Mr David }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14756179\charrsid13460135 further submitted that when accepted ac}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7811934\charrsid13460135 counting}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14756179\charrsid13460135  practice was considered the notional salaries were not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid14756179\charrsid13460135 credited in account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14756179\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7811934\charrsid13460135 to Mr Crocombe }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14756179\charrsid13460135 within the meaning of s 48}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7811934\charrsid13460135 
 because of the restatement following the suggested fundamental error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10683163\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7811934\charrsid13460135 he appellant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7811934\charrsid13460135 
did not have any entitlement to th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11489312\charrsid13460135 os}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7811934\charrsid13460135 e mon}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11489312\charrsid13460135 i}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7811934\charrsid13460135 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11489312\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7811934\charrsid13460135  because }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11489312\charrsid13460135 of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16219940\charrsid13460135 
recognition of a fundament error... [and] he also had no entitlement to receive such money given the restatement of the company accounts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16219940\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16219940 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid16219940\charrsid14234102 Discussion and decision on s 48 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid16219940\charrsid14234102 
Fundamental Error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid16219940\charrsid14234102 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [69] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16219940\charrsid13460135 According to Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 s unchallenged evidence}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16219940\charrsid13460135 , when he and his interests bought }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16219940\charrsid13460135  Resort, it was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 seriously rundown in every way}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16219940\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16219940\charrsid13460135 Years of mounting losses meant buildings and infrastructure were decrepit, systems }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 
were }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16219940\charrsid13460135 outdated, staff }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14156708\charrsid13460135 lack}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 ed}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid14156708\charrsid13460135  training and, as a consequence, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166\charrsid13460135 patronage }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 was }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166\charrsid13460135 declining.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166\charrsid13460135 The Cook Islands }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13379936\charrsid13460135 G}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166\charrsid13460135 overnment was only able to obtain a sale by deferring payment of the purchase price for a decade, and although the purchase price w
as only about half the complex\rquote s valuation at $6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166\charrsid13460135 illion at the time, that valuation was predicated on $3}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166\charrsid13460135 illion being spent to upgrade the premises and facilities.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [70] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9047140\charrsid13460135 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7549166\charrsid13460135  Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7549166\charrsid13460135 s evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4799143\charrsid13460135 
was that very considerable effort on his part was required to turn the business around, repair the buildings and infrastructure, train the staff}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 , revamp the systems}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4799143\charrsid13460135  and enable the business to survive}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14156708\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4925162\charrsid13460135 
and its patronage to improve.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 
he effort required many hours of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4925162\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4925162\charrsid13460135 Crocombe}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4925162\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135  personal involvement for years after the purchase.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15483786 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [71] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 The Collector did not challenge Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4878126\charrsid13460135 s description of any of that.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [72] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 One of the terms on which }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10683163\charrsid13460135  was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 bought, improved and managed was that the company accounts should be audited.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 This was a sound requirement given the sale involved $3,250,000 of public money and survival of the complex and thus payment of the money could not, at least in the early years, have been assured.

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [73] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 Mr Crocombe said his accountants at the time}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135  PW}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4878126\charrsid13460135 C, advised him to include }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 salary, however
 nominal, in the company accounts for his personal efforts even if the salary could not be paid.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 This, too, would seem to have been
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135  standard,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135  prudent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4878126\charrsid13460135  advice.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 s audited accounts would not, in terms of the auditor}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 
s reports forming part of them, be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5190003\charrsid13460135 free }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 from material }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13188391\charrsid13460135 mis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13000283\charrsid13460135 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135 statements}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135  and giv}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10683163\charrsid13460135 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4878126\charrsid13460135  a }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5190003\charrsid13460135 true and fair view of the financial position of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5190003\charrsid13460135  unless they contained a quantified allowance for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5119179\charrsid13460135 
amount of time and effort required of management to produce the financial result the accounts showed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15956485 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [74] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5119179\charrsid13460135 It was immaterial whether the sum credited to Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5119179\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9791828\charrsid13460135 current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5119179\charrsid13460135 was shown as management fees}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14578945\charrsid13460135  director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14578945\charrsid13460135 s fees or drawings}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15089947\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15089947\charrsid13460135 W}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14578945\charrsid13460135 hat the accounts were required to show, in order to provide a true and fair picture of the financial position of the company, was a realistic assessment }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4420379\charrsid13460135 and quantification }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14578945\charrsid13460135 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1253412\charrsid13460135 the management time and input }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15089947\charrsid13460135 required }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1253412\charrsid13460135 to achieve the financial }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5316558\charrsid13460135 
position the accounts reflected}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 That was so }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5316558\charrsid13460135 even if actual payment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15089947\charrsid13460135 could not have been made }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 
or payment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5316558\charrsid13460135 might have adversely affected the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4793035\charrsid13460135 company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4793035\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5316558\charrsid13460135 bank or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4793035\charrsid13460135 other financial position}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4420379\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4793035\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15089947 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [75] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4793035\charrsid13460135 Quantifying the director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4793035\charrsid13460135 s efforts was also important}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135  and appropriate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4793035\charrsid13460135  for a number of other reasons.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4793035\charrsid13460135 They include}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4793035\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4793035 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14234102 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 a) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 
the Cook Islands government was entitled to audited accounts for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 
 which were accurate in their depiction of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10123298\charrsid13460135 
overall }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 financial position}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13188391\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par b) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 had another b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13188391\charrsid13460135 uyer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15533648\charrsid13460135 emerged for The Rarotongan }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 or a takeover offer been made and due diligence insisted on, Mr Crocombe would have wanted to ensure 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 both}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 that }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9395800\charrsid13460135 the accounts were accurate and show}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 
 his entitlement to be recompensed for his effort.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 The accounts would otherwise have been misleading or be understated.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9795796\charrsid13460135 c)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 s evidence made clear that the very difficult financial circumstances surrounding the resort and the company, particularly in the first few years, must have made }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 s survival at times a matter of doubt.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 The company may therefore have chosen to go into liquidation or a creditor might have placed it in liquidation during that period.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1321091\charrsid13460135 There was a suggestion the appointment of a receiver by }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1321091\charrsid13460135  creditor }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 h}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1321091\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1321091\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12199561\charrsid13460135 been }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1321091\charrsid13460135 attempted.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 Had }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10123298\charrsid13460135 any of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 that occurred, as}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 Mr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 David}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 
constrained}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9395800\charrsid13460135 acknowledge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9395800\charrsid13460135 argument,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 Mr Crocombe would have }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10123298\charrsid13460135 wanted to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 be entitled to prove for the debt the company owed him, and would have been naturally concerned to ensure the debt owing to him}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135  as reflected in his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14162010\charrsid13460135 current account}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13379936\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14162010\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 
adequately recompensed him for the very considerable time}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10123298\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135  effort and money he had contributed to the company.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14234102 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [76] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889654\charrsid13460135 
It may be the case that the question of shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889654\charrsid13460135 s correct remuneration was not addressed in the first year or two }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10123298\charrsid13460135 after purchase }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889654\charrsid13460135 with so many }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13188391\charrsid13460135 other }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889654\charrsid13460135 matters calling for attention}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889654\charrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14045396\charrsid13460135 but}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889654\charrsid13460135  by t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14045396\charrsid13460135 
he time of the first company accounts put in evidence, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 those as at 30 June 1998, the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14162010\charrsid13460135 shareholder\rquote 
s current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10123298\charrsid13460135 was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 then a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10123298\charrsid13460135 t}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135  $100,000 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10123298\charrsid13460135 generally }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 
increased annually thereafter until 2003.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 The amounts were a reduction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10123298\charrsid13460135 of $533,306 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 to $46,694}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 
as at}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 30 June 1999,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12256660\charrsid13460135 an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 increase}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12256660\charrsid13460135 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 $248,813 to $295,507}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 (30 June 2000), an increase of $266,229 to $561,736 (30 June 2001), an increase of $245,008 to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10760592\charrsid13460135 $}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 806}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid743381\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid743381\charrsid13460135 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135 4 (9 months to 31 March 2002), and then the reductions for the suggested }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid14162010\charrsid13460135 fundamental error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135  in the year }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15351679\charrsid13460135 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12256660\charrsid13460135  31 March 2003 by the adjustments }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15351679\charrsid13460135 of shareholder}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15351679\charrsid13460135 s salaries}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15351679\charrsid13460135 
$200,000 (30 June 2000) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10968112\charrsid13460135 $200,000 (30 June 2001) and $150,000 (9 months to 31 March 2002) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 
(and consequential reductions for interest) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10968112\charrsid13460135 which is at the heart of this part of th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6126867\charrsid13460135 is}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid10968112\charrsid13460135  case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6126867\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889654\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [77] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6126867\charrsid13460135 Alongside that evidence of the shifting balance }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9009285\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6126867\charrsid13460135  Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6126867\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14162010\charrsid13460135 curr}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14162010\charrsid13460135 acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6126867\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9009285\charrsid13460135 are the fact that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9009285\charrsid13460135 
he signed the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 30 June 1998 accounts on 1 June 1999, the 30}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 June}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 1999}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 accounts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 11}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 October}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 1999,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 30}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 June}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 2000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 
accounts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8664955\charrsid13460135 24 Feb}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid743381\charrsid13460135 ruary }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 
2001, the 30 June 2001 accounts on 24 September 2001, the 31 March 2002 accounts on 12 June 2003, and the 31 March 2003 accounts on 28 January 2004.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6126867\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [78] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 
Though it appeared the company accounts put in evidence were incomplete for some years, no doubt they all followed the standard format for such documents and were in accordance with relative statutory }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10317323\charrsid13460135 and regulatory requirement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 s.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12659498\charrsid13460135 The audit reports which were in evidence made clear it was the director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 
s responsibility to ensure the preparation and presentation of the accounts gave a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 
true and fair view of the financial position of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135  as at balance date and Mr Crocombe}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 s execution of the accounts and, ultimately, their submission to the Collector as part of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 s tax returns amounted}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135  to an assurance of the account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12659498\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135  correctness in showing the financial position of the company.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 In addition the accounts would have been sent, following audit, to the Cook Islands Government and, because of the company\rquote 
s indebtedness, presumably also been copied to The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 s creditors and bankers.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 The recipients of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 
s accounts year on year would have been entitled to rely on them and Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 
s execution of them to show the true position of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498\charrsid13460135 s finances.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12659498 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [79] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 Of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 pivotal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8664955\charrsid13460135  importance to th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 is aspect of the case }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135 is the email chain earlier re}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10095600\charrsid13460135 counted}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16673121\charrsid13460135 running }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8664955\charrsid13460135 between }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid403225\charrsid13460135 27 February 2001, three days after the 30 June 2000 accounts were signed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16673121\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid403225\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12199561\charrsid13460135 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid403225\charrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16673121\charrsid13460135 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid403225\charrsid13460135 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16673121\charrsid13460135  March 2001}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1977020\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8664955 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [80] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1977020\charrsid13460135 hat that email exchange shows is}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid9905400\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1977020 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14234102 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 a) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1977020\charrsid13460135 
that although the 30}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9395800\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1977020\charrsid13460135 
June 2000 accounts had been signed a few days beforehand Mr Crocombe, his internal accountants and PWC were still discussing the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10120067\charrsid13460135 
appropriate amount to be included in the accounts for Mr Crocombe\rquote s remuneration.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1977020 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 b) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10120067\charrsid13460135 that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16673121\charrsid13460135 possible }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10120067\charrsid13460135 taxation implications were }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 uppermost in the minds of those}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4987987\charrsid13460135 involved}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4987987\charrsid13460135 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 exchange.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 That}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 particularly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 applies}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 Mr Crocombe\rquote s email of 27 February 2001 at 6.56 pm when he discusse}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16673121\charrsid13460135 d}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135  wh}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid743381\charrsid13460135 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid743381\charrsid13460135 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 er the tax on those payments would be for him personally or to be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4987987\charrsid13460135 dealt with via the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par c) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 that he was advised on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 
28 February 2001 at 7.16 am by his internal accountant that any income had to be declared for declared for tax purposes but the sender was not a tax expert.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10120067\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par d) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16673121\charrsid13460135  it was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15692174\charrsid13460135 Mr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid23229\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 Cro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid23229\charrsid13460135 co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 bome who said}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7824935\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4987987\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 probably on 1 March 2001 at 5.38 pm}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7824935\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8736010\charrsid13460135  that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid23229\charrsid13460135 I had put through $250,000 as management fees or salary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid23229\charrsid13460135 
That email shows it was Mr Crocombe who made that decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7824935\charrsid13460135  as director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid23229\charrsid13460135  and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4260129\charrsid13460135  he who}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid23229\charrsid13460135  took the necessary action and that he did so without fully knowing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15692174\charrsid13460135 
 the tax implications of his move because he ask}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8325043\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11944749\charrsid13460135 to be advised of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135 most tax effective way to handle this}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135 The credit to his }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid14162010\charrsid13460135 current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135 and the consequent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 journal }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135 debit }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135  the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135 s accounts had already taken place by that time; it had been }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13644965\charrsid13460135 put through}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par e) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13644965\charrsid13460135 Mr Crocombe received some taxation advice from PWC on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12341304\charrsid13460135 
13 March 2001, but it was clearly tentative and not definitive as to the tax consequences of Mr Crocombe\rquote s action.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4987987\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par f) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12341304\charrsid13460135 for completeness, it needs to be noted that Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12341304\charrsid13460135 
s action }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 in relation to credits to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14162010\charrsid13460135 his current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8736010\charrsid13460135 as at 30 June 2000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12341304\charrsid13460135  was repeated for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 2001 and }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12341304\charrsid13460135 2002 accounts, again without evidence he sought advice as to the taxation consequences }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 before taking }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12341304\charrsid13460135 the action.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par g) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447\charrsid13460135 here can be little doubt that when }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 
Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447\charrsid13460135  said on 1 March 2001 that he had }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447\charrsid13460135 
put through $250,000 as management fees or salary through the accounts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447\charrsid13460135  that must mean that his actions were }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 already }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447\charrsid13460135 reflected in the company\rquote s accounts to 30 June 2000.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447\charrsid13460135 The almost exact correspondence between Mr Crocombe\rquote s mention of $250,000 and the $248,513 increase in his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 
current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 in the account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 makes that plain }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1598447\charrsid13460135 as does the $250,000 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447\charrsid13460135 increase in the shareholders }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447\charrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 in the reconciliation statement and the description in Note 5 to the Fin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 ancial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2116386\charrsid13460135  Stat}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 ement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 s.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1598447 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [81] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 Although Mr Crocombe may not have held formal board meetings or executed formal board minutes or resolutions for }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  \endash  understandabl}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 e}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  enough in circumstances where he was the sole director \endash  his execution of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3036329\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  accounts coupled with the statement of his director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2116386\charrsid13460135 s responsibilities and the reliance placed by the auditors on him as director in reporting to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 Cook Islands}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2116386\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7824935\charrsid13460135 G}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 overnment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 
 makes clear that the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3036329\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4981257\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 s should be regarded as a settled account as that matter is discussed in the cases earlier traversed.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 hat conclusion is also supp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4981257\charrsid13460135 orted}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2116386\charrsid13460135 , though some years late, filing the salient parts of its annual accounts as part of its Tax Returns.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [82] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 t }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 wa}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2116386\charrsid13460135 s submitted on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4981257\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  behalf that the co
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2116386\charrsid13460135 s reflected the pos}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  from its perspective, not the perspective of 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2116386\charrsid13460135  and that because he did not}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2116386\charrsid13460135 and could not}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8736010\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 
draw the sums shown in his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 
, s 48 was inapplicable to his circumstances.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [83] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 n the C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 our}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2116386\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 s view, that cannot be the case.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 he entries }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 M}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 
 caused to be made in his shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2116386\charrsid13460135  were an acknowledgement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15421764\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135  which he arranged }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15421764\charrsid13460135 and the implementation of which he directed, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2116386\charrsid13460135 that the company owed him the sum of money shown in the accounts}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15421764\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15421764\charrsid13460135 They were also}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2116386\charrsid13460135  an acknowledgement by him as shareholder that he was owed that sum.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 
While the company accounts were, of course, prepared from the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 s perspective,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 Mr Crocombe\rquote s sole directorship and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11679431\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8209943\charrsid13460135 being, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135 eff}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4981257\charrsid13460135 ectively}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135  the co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4981257\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4981257\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135  sole shareholder}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11679431\charrsid13460135  means the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 accounts were evidence}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8209943\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15421764\charrsid13460135  irr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 efutable once signed}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid8209943\charrsid13460135  unless meeting the criteria for re-opening,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135  of the respective indebtedness and entitlement of the company}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3036329\charrsid13460135  and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135  Mr Crocombe respectively.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15353060 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 [84] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 To}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12930384\charrsid13460135 this}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 point,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12930384\charrsid13460135 therefore,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 the only}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 conclusion }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4260129\charrsid13460135 open}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12930384\charrsid13460135 is that,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 even though}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 Mr Crocombe was not actually paid or did not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 actually }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 
receive the sums shown as owing to him by the company in his shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 , the sums were receivable \endash  even if only }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12670699\charrsid13460135 capable of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 being pa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12670699\charrsid13460135 id}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135  by the company with some diff}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14689149\charrsid13460135 iculty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135  \endash  and}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14107799\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135  having been credited to the acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14107799\charrsid13460135 ount}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 , meant Mr Crocombe was deemed to have derived those sums as income in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 the terms of }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12930384\charrsid13460135 s 48.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [85] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 In terms of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12935415\charrsid14234102 Heywood}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 
 the three sets of the The Rar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 otongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 
ounts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  in contention in this case were all settled or stated accounts as defined by the authorities.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12935415\charrsid13460135 Until around Oct}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 ober}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  2003}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 at the earliest, neither The Rar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 otongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12935415\charrsid13460135  or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 r}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  Crocombe made any objection to the way in which the accounts were cast (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12935415\charrsid14234102 Moir}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12935415\charrsid13460135 ) because they showed an agreed bal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 ance}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid12935415\charrsid14234102 Anglo Amercian Asphalt Co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 ).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7172981\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 he obs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7172981\charrsid13460135 ervation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12935415\charrsid13460135  made by NZ judges concerning curr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 ent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6518391\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 s in co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12935415\charrsid13460135  fin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 ancial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  stat}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6518391\charrsid13460135 ement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 s are directly relevant to positions of The Raro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 tongan}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  and Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  and }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8209943\charrsid13460135 the credits }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 must therefore be taxable (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12935415\charrsid14234102 Case F40}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 ).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8209943\charrsid13460135 Alternatively, r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12935415\charrsid13460135 ather than being paid to Mr Crocombe, the sums were }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 diverted to other uses of benefit to him}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  by being shown as debts payable to him from the co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 mpany}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  books (Dunn).
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [86] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 Section 48 accordingly applies to the amounts credited to Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  curr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 ent}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 , unless The Rar}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid6518391\charrsid13460135 otongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6518391\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12935415\charrsid13460135 s can, as a matter of law, be reopened for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 fundamental error}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12935415\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [87] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 The account as between Mr Crocombe and the company having been settled by his execution of the company\rquote s audited accounts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2897568\charrsid13460135 (and by outside agencies no doubt relying on their accuracy) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 and there being no question of fraud, in accordance}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13125563\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12930384\charrsid8000716 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid936276\charrsid8000716 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid12930384\charrsid8000716 ywood}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135  and the other cases earlier discussed, the question is whether it 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 s possible as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 a }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 matter of law, for the settled accounts to be reopened }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12930384\charrsid13460135  mistake.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [88] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14689149\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 n that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 
regard, both the cases and s 31 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12670699\charrsid13460135 of the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 make clear }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2897568\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 he onus is on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 
Mr Crocombe to demonstrate }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12670699\charrsid13460135 by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8209943\charrsid13460135 cogent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12670699\charrsid13460135  proof}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12670699\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 hat the written accounts d
o not accurately reflect the antecedent intention of the parties.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [89] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 As noted in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13125563\charrsid14234102 Dunn}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 
, the crediting of the funds in the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 s accounts to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13133641\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13133641\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13070467\charrsid13460135 rocombe\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13125563\charrsid13460135 involve}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135  diversion of the income of the co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13070467\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135  which would otherwise have flowed to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 it}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13125563\charrsid13460135 , and which he was entitled to have flow to him in due course.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12930384\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [90] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 Although the sums credited to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135  were created by journal entry, there was an effect on the general }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13133641\charrsid13460135 co}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid936276\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13133641\charrsid13460135  pos}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid936276\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13133641\charrsid13460135  which would have been important }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13133641\charrsid13460135 n any }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2252592\charrsid13460135 of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13133641\charrsid13460135 scenarios }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 discussed in para}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13070467\charrsid13460135 graph}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9920133\charrsid13460135 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8463202\charrsid13460135 75}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9920133\charrsid13460135 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 Given that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135  (part at least)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2897568\charrsid13460135 of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 s}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 s were filed with }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2252592\charrsid13460135  Tax Returns, though not until 2005, the co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13070467\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135  taxation }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 position }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2252592\charrsid13460135 would also have been affected by the putting through of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid936276\charrsid13460135 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 sums}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135  credited the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2252592\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13125563\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [91] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 The necessity for Mr Crocombe to prove that the company accounts did not reflect the mutual intention of the parties also brings FRS7 into consideration.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [92] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 The first point to be noted is that Mr Ruffin accepted the New Zealand standards applied in the Cook Islands as th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2897568\charrsid13460135 ey are}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135  apparently the standards local accountants apply.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [93] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 Mr Ruffin took the point first that Mr Crocombe had failed to demonstrate that the amounts shown in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 
shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 s current acco}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 unt}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2252592\charrsid13460135 s of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135  were }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8209943\charrsid13460135 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 n error.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8209943\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 
\par [94] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 In the Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 
s view, there is considerable force in Mr Ruffin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 s submission in that regard.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592\charrsid13460135 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135 evidenced reviewed shows Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135 s decision to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135 put through}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14234102 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135  the sums was a deliberate one taken by him when he was ali
ve to the possibility there may have been taxation consequences for him personally but which he decided to effect without awaiting tax advice from PWC or his internal accountants.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135 The practice was continued in subsequent years until the 2003 accounts were prepared which }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 purported}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid925315\charrsid13460135  to restate what had occurred in 2000-2002}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid70433\charrsid13460135 , but not until October 2003 at the earliest}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid925315\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2252592 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14234102\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [95] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8209943\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135 
 deliberate decision, effected without awaiting advice and repeated in subsequent years, cannot amount to a fundamental error. The crediting of the various sums to Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15800613\charrsid13460135 s current acc was a standard, prudent action to ensure the fin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9072949\charrsid13460135 ancial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135 
 pos}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9072949\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135  between them was correctly }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9072949\charrsid13460135 stat}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135 ed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135 
The making of the credits were accordingly not an error; what was an error was that the credits were made without fully understanding that, as a matter of law, the making of the credits would }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9072949\charrsid13460135 trigger}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135  s 48}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9072949\charrsid13460135 s}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135  operation.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135 That is not an error }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9072949\charrsid13460135 in the accounts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135 but a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9072949\charrsid13460135 failure to gain a full understan}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15800613\charrsid13460135 ding of the consequences of deliberate action}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9072949\charrsid13460135  before taking it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15800613\charrsid13460135 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9657561 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [96] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135 The Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid925315\charrsid13460135 s finding is, therefore, that there was no error in the way in which Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135 s }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135  with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135  was dealt with in the years in question.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [97] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9372410\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135 rue, had Mr Crocombe known of the impact of s 48 which }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 flowed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid925315\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 fr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9372410\charrsid13460135 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9372410\charrsid13460135  his actions on his own }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8879155\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9372410\charrsid13460135 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8879155\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9372410\charrsid13460135  the co}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8879155\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9372410\charrsid13460135 s behalf, he would not have done what he did.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3552487\charrsid13460135 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9372410\charrsid13460135 is test }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8879155\charrsid13460135 given in evidence was whether a 12 year old would have done}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3552487\charrsid13460135  what he did, the answer to which was obviously }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3552487\charrsid13460135 no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3552487\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid925315 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [98] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3552487\charrsid13460135 But the answers to that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4598542\charrsid13460135 are first, that Mr Crocombe}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4598542\charrsid13460135 s ignorance of the law provides him with no excuse and, secondly, that the evidence shows he took certain deliberate actions }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 when }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4598542\charrsid13460135 alive to the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163113\charrsid13460135 ir possibl}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 y having taxation }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4598542\charrsid13460135 consequences but }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 did }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid4598542\charrsid13460135 not await advice on them.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [99] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4598542\charrsid13460135 The Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163113\charrsid13460135 accordingly finds that 
there was no error, fundamental or otherwise, in the way in which Mr Crocombe managed the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid936276\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15163113\charrsid13460135  and his own affairs in relation to the credits in his shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163113\charrsid13460135 s }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163113\charrsid13460135  for the years in question.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid3552487 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [100] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid883424\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163113\charrsid13460135 n light of that, there is, }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11157228\charrsid13460135 strictly, no need to consider FRS7 but, in case this matter comes for reconsideration, the Court deals with the point}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9072949\charrsid13460135 
 as briefly as possible}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11157228\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163113 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [101] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11157228\charrsid13460135 FRS7 covers both }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11157228\charrsid13460135 extraordinary items}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11157228\charrsid13460135  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11157228\charrsid13460135 fundamental }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13848298\charrsid13460135 errors}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11157228\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13848298\charrsid13460135 and says}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135  (paragraph 3.1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2897568\charrsid13460135  that the standard\rquote s purpose is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13848298\charrsid13460135 : }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 T}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2897568\charrsid13460135 o }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13848298\charrsid13460135 establish criteria for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10583459\charrsid13460135 id}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135 entification}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10583459\charrsid13460135 
 and disclosure of extraordinary items and fundamental errors so that users of the financial report are provided with info}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135 rmation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10583459\charrsid13460135  which is necessary for an understanding of the results }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2648794\charrsid13460135 of the entity for a period.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11157228 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [102] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2648794\charrsid13460135 Para}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 graph}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2648794\charrsid13460135  4.2 of FRS7 defines }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2648794\charrsid13460135 fundamental error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135  by saying:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2648794 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135 
An error is considered to be fundamental where it is so significant that it destroys the fair presentation of the financial report taken as a whole}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393 

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135 nd goes on to suggest}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135  that}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135  (para}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 graph}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135  4.3)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7562568\charrsid13460135  errors in financial reports result from}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 M}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393\charrsid13460135 athematical mistakes, mistakes in the application }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6233393\charrsid13460135  generally accepted accounting practice, or oversight or misuse of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926693\charrsid13460135 facts that existed at the time the fin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13070467\charrsid13460135 ancial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926693\charrsid13460135  stat}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 ement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid926693\charrsid13460135 s were prepared.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6233393 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [103] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13070467\charrsid13460135 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926693\charrsid13460135 ara}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13070467\charrsid13460135 graph}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926693\charrsid13460135  5.16 says:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926693 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926693\charrsid13460135 
The after-tax effects of fundamental errors shall be accounted for by adjusting the opening balance of equity and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3543128\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926693\charrsid13460135 
 where }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3543128\charrsid13460135 practicable, restating the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12067051\charrsid13460135 comparative figures for the previous period.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12067051\charrsid13460135 In a historical summary, the amounts relating to prior periods shall be restated where practicable and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5268377\charrsid13460135 the fact of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 their restatement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377\charrsid13460135  disclosed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [104] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377\charrsid13460135 Corrections of fundamental errors are dealt with in para}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13070467\charrsid13460135 graph}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377\charrsid13460135  5.20 which reads:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 I}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377\charrsid13460135 n exceptional circ}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 umstances}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377\charrsid13460135  a fina}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 ncial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377\charrsid13460135  rep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 ort}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5268377\charrsid13460135  may have been issued containing an error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12067051\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 
which is of such significance as to destroy its fair presentation.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 That financial report}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 would have}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 been}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 withdrawn}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 had}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 the error been recognised at the time}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6634812\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 he correction of such a fund}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7933731\charrsid13460135 amental}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135  error is to be accounted for,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12536456\charrsid13460135 not by inclusion in the statement of financial performance of the curr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 ent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 
 period,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12536456\charrsid13460135 but by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12536456\charrsid13460135 restating the prior period(s) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 with the result that the opening balance of retained earnings would be adjusted accordingly.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926693 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [105] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 In this case, there are at least two versions of the fundamental error in evidence.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 One said it re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 lated to director}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 s fees, which wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 s corrected by including }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 
it and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 interest in relation to the shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 s }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135  as set out in the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 quoted }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7933731\charrsid13460135 table.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7933731\charrsid13460135 The other said it resulted from a fundamental error }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4986125\charrsid13460135 in the calculation of the shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4986125\charrsid13460135 s salary and interest on the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4986125\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8519703\charrsid13460135 There was also the suggestion it was }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8519703\charrsid13460135 ... inserted for economic analysis and financing purposes only}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8519703\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5268377 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [106] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4986125\charrsid13460135 The first thing to be noted is that Mr Crocombe called no expert evidence which suggested that any error in relation to his }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4986125\charrsid13460135 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 it}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4986125\charrsid13460135 h the company was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163045\charrsid13460135 so sig}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7559609\charrsid13460135 nificant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163045\charrsid13460135  that it destroys the fair pres}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7559609\charrsid13460135 entation}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15163045\charrsid13460135  of the fin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7559609\charrsid13460135 ancial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163045\charrsid13460135  rep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7559609\charrsid13460135 ort}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163045\charrsid13460135  taken as a whole}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163045\charrsid13460135 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15163045\charrsid13460135 Although Mr Pickering attached}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10303304\charrsid13460135  FRS}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11812\charrsid13460135 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10303304\charrsid13460135  to his brief of evidence, he nowhere dealt with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10303304\charrsid13460135 \rquote s accounts and no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2901834\charrsid13460135 where said the suggested error was of such significance that it met the test for }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2901834\charrsid13460135 fundamental error}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2901834\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4986125\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [107] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid798448\charrsid13460135 he onus being on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 M}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid798448\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 Cro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid798448\charrsid13460135 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1012957\charrsid13460135 ombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid798448\charrsid13460135 , the conc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 lusion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid798448\charrsid13460135  must therefor}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 e be that he has not proved that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 \rquote s accounts for the 2000-2002 periods were affected by a fund}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7559609\charrsid13460135 amental}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1012957\charrsid13460135  error such that their fair presentation of the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7559609\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1012957\charrsid13460135  pos}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7559609\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135  was destroyed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10961091\charrsid13460135  in terms FRS7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [108] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14711420\charrsid13460135 Indeed, if anything, the con}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5404457\charrsid13460135 trary has been proved because the crediting of the sums to Mr Crocombe}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5404457\charrsid13460135 s current account provided users of the report with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5404457\charrsid13460135 information which is necessary for an understanding of the results of the entity for a period}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5404457\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14711420\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [109] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 Secondly, even had Mr Pickering offe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8136533\charrsid13460135 red that opinion, counsel agree}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7562568\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8136533\charrsid13460135  that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135  whether or not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6634812\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1012957\charrsid13460135 
accounts for the years in question }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8136533\charrsid13460135 was affected by what amounted to a \'93fundamental error\'94 could not be definitively stated by an accountant offering an}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5994837\charrsid13460135  opinion in relation to FRS7.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5994837\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8136533\charrsid13460135 t was agreed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5994837\charrsid13460135  question was a matter for the Court.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid6233393\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [110] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5994837\charrsid13460135 Thirdly, applying that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid554261\charrsid13460135 
test, the conclusion must be that a journal entry within the general ledger resulting in a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135  restate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid554261\charrsid13460135 
ment of the one line }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid554261\charrsid13460135  the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid554261\charrsid13460135 s accounts affecting the amount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135  it acknowledges }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 it }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 owe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135  its shareholder is not }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid7562568\charrsid13460135 shown to be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 of such significance to the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16669875\charrsid13460135 s financial report taken as a whole }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9575502\charrsid13460135 that it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135  destroy}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9575502\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135  the fair presentation of the report.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5994837\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [111] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 t certainly affected the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 s financial pos}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 
 overall and, plainly, affected Mr Crocombe\rquote s pos}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 , but in an enterprise }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5059061\charrsid13460135 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 the scale of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid16669875\charrsid13460135  and given }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 the additional sums shown in }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid81113\charrsid13460135 the current a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid947531\charrsid13460135 ccount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135  were shown to be payable but were }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 meant to be paid, it could not be said that, even if there was an error in the preparat
ion of the company accounts as it related to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 , it destroy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7562568\charrsid13460135 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135  the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 fair pres}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 entation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135  of the fin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 ancial}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135  rep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 ort}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135  taken as a whole}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid16669875\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [112] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135  further point in that regard is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9575502\charrsid13460135 
to repeat }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 that there was no error in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 u}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4850498\charrsid13460135 ting through}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135  of the add}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2180314\charrsid13460135 
itional}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135  amounts credited to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2180314\charrsid13460135 Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 
 as far as the co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2180314\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135  was concerned.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid6634812\charrsid13460135 The error wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 s that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2180314\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4850498\charrsid13460135 r C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2180314\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135  was unaware, when he \'93put}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4850498\charrsid13460135  through\'94 the sums mentioned}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6634812\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 
 that his actions would result in additional taxation being payable by him personally under s 48.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7562568\charrsid13460135 
That may affect him personally but, a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 s far as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid4850498\charrsid13460135 \rquote s accounts are concerned, that is not an error }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9575502\charrsid13460135 under FRS7 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4850498\charrsid13460135 which destroys}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  the fair presentation of the company\rquote s accounts seen as a whole.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5059061\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [113] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 hen}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11812\charrsid13460135  it is}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2176392\charrsid13460135  to be noted is that it appears that it was only about late October 2003 when PWC }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6634812\charrsid13460135 was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2176392\charrsid13460135 audit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11812\charrsid13460135 ing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 
The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2437989\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 s for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11812\charrsid13460135 9 months ending 31}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2176392\charrsid13460135  March 2003 that Mr Crocombe became aware of the impact of s 48 on the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11812\charrsid13460135 sums}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11812\charrsid13460135 he had arranged to be credited to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 
current accounts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 in the 2000-20002 acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6634812\charrsid13460135 ounting}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 
 periods}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 It was only then that }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2176392\charrsid13460135 the readjustment was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11812\charrsid13460135 endeavoured to be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 undertaken by a }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid6634812\charrsid13460135 N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 ote to the co}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 mpany}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 31 March}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 2003}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 acc}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 s,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2176392\charrsid13460135 signed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2176392\charrsid13460135 Mr Crocombe on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 28 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2437989\charrsid13460135 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 uary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 
 2004, which contained details of the sugg}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 ested}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 fund}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 amental}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  error}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  and reduced his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2176392\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [114] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8219787\charrsid13460135 While it may have been open, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 as between }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9921903\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2176392\charrsid13460135 r Crocombe, to reverse the previous practice of crediting amounts to the latter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 s }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid81113\charrsid13460135 current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8219787\charrsid13460135 period }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9921903\charrsid13460135 end}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8219787\charrsid13460135 ing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135  31 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2437989\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 ar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 ch}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 
 2003, the PWC accountants were correct }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9921903\charrsid13460135 in saying that it was not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9921903\charrsid13460135 practicable}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9921903\charrsid13460135 
 to apply that readjustment to the 2000-2002 financial periods as these were the subject of a settled account.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2624713\charrsid13460135 
As they said - and FRS7 says - i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9921903\charrsid13460135 t }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9921903\charrsid13460135 
s simply not open to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135  and Mr Crocombe to attempt, in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2624713\charrsid13460135  around}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2624713\charrsid13460135 October 2003\endash January }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9571477\charrsid13460135 2004, to recast accounts signed on 24 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135 F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135 eb}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1837899\charrsid13460135 ruary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135  2001, 24 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9571477\charrsid13460135 ep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135 tember}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135  2001, and 12 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1837899\charrsid13460135 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135 un}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135  2003.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2176392\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [115] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10092771\charrsid13460135 For completeness, the Court notes}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135 
 that the New Zealand Commissioner of Inland Revenue issued a standard practice statement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8682248\charrsid13460135  \endash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135  Mr 
David submitted in response to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid1837899\charrsid1066304 Case }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid9571477\charrsid1066304 U}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid1837899\charrsid1066304 27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 \endash  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1837899\charrsid13460135 on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135 5 May 2005}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11096942\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135 dealing with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135 
retrospective adjustments to salaries paid to shareholder/employees}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135 hat statement required requests }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135 
for reconsideration of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12286729\charrsid13460135 incorrect treatment of receipts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1837899\charrsid13460135  or omissions of expenditure to be made in a timely fashion 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12286729\charrsid13460135 when in the course of events and in the circumstances}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14515924\charrsid13460135 
 of the taxpayer company, one would have expected [the mistake] to have been discovered.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14515924\charrsid13460135 The New Zealand IRD said that demonstration of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14515924\charrsid13460135 genuine error}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14515924\charrsid13460135  was crucial to accepting an application for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14515924\charrsid13460135 adjustment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135  and that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2437989\charrsid13460135 
shareholder}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5078407\charrsid13460135 -employee salaries are generally irre}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15821850\charrsid13460135 voca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5078407\charrsid13460135 ble}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8682248\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5078407\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15821850\charrsid13460135 
unless a genuine error has been made}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8000716 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15821850\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9571477\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [116] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1179892\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15821850\charrsid13460135 n this case, for the reasons already set out, the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid3296210\charrsid13460135 Cour}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15821850\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3296210\charrsid13460135 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15821850\charrsid13460135 s concl}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3296210\charrsid13460135 usion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15821850\charrsid13460135  is that, irrespective of the c
ategorisation of the credits of Mr Crocombe\rquote s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14763409\charrsid13460135 current account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15821850\charrsid13460135 
, no genuine error was made in the entries in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15821850\charrsid13460135 \rquote s accounts}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1179892\charrsid13460135 , and, when the taxation impact of the credits became known, the attempted rectification was too late.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid3296210 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid5143647\charrsid1066304 Acquiescence
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [117] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 B}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 ecause the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14889300\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  relied on it, it is nec}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 essary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2185090\charrsid13460135  to deal with the sugg}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 estion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14889300\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 r Crocombe cannot succeed on this ground of the Case Stated because of his acquiescence.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 he point can be dealt with briefly.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5143647\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [118] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 he authorit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11958566\charrsid13460135 ies}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  cited show the onus is on Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 
 to show that it would be unfair and unreasonable for The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 s accounts not to be reopened.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 rejudice to persons relying on the acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14889300\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 s must be shown.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [119] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 Here, as has already been observed, the credit to Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  curr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 ent}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  in The Rar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14889300\charrsid13460135 otongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2185090\charrsid13460135 s for the year to 30 June 2001 and its repetition in the two succeeding years went unchallenged }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 \endash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2185090\charrsid13460135  even unremarked \endash  until October 2003 at the earliest, a period of up to 32 months.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 
During that time, as the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 ourt has observed, it is likely the Cook Islands }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11958566\charrsid13460135 G}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 overnment and others relied on the audit accounts for the years in question.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 urther, had }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2185090\charrsid13460135 he Rar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 otongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 
 filed its tax returns in accordance with the statutory timetable, the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 
 would also have relied on the accounts being correct.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 
All would be prejudiced by a reopening of the accounts at this juncture, around 10 years in the past.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 The Rar}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 otongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  itself may be prejudiced, given that any readjustment of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8158076\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 nnual }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8158076\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 
ccounts in question may affect its own taxation and other affairs.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2185090\charrsid13460135 inally, when the crediting of the sums to Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926701 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14889300\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 
 current accounts has been held to be, at its highest in his favour, an error in his not awaiting taxation advice, it would be, in the Courts view, both unfair and unreasonable for the company}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14889300\charrsid13460135 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 s acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2185090\charrsid13460135 s to be reopened.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [120] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 herefore}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6966374\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2185090\charrsid13460135  had it been nec}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 essary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  to reach a conclusion on this point, the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 Cour}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 t would have held }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 M}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  was debarred by acquiescence from having }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135 he Rar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 otongan}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8158076\charrsid13460135 \rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2185090\charrsid13460135  acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14889300\charrsid13460135 ount}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2185090\charrsid13460135 s for the 2000-2003 years reopened.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5143647 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid10092771\charrsid1066304 GROUND 2 : IMPROPER CONDUCT BY COLLECTOR?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid3296210 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid1066304\charrsid1066304 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [121] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 As}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11470883\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 result of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11470883\charrsid13460135 furth}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 er}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13396992\charrsid13460135 
discovery}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 in the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11470883\charrsid13460135 days}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 leading up}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11470883\charrsid13460135 to the hearing,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11470883\charrsid13460135 r C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10092771\charrsid13460135 found}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  that the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926701 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  file relating to this case disclosed it had been referred by the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  at some stage to a Mr Clarke, a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 Cook Islands}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11470883\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 tax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 lawyer, for advice.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 
 became extremely concerned at this because, he said, Mr Clarke, whilst a lawyer, had not been in public practice for many years and was a business competitor of Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 rocombe}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 , not alway
s on a fraternal basis.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9978124\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [122] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 s a result, at the hearing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  added a ground to his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11470883\charrsid13460135 ase Stated to the effect that the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 ector\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  actions concerning }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid926701 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  tax pos}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 ition
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  had been improperly conducted.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11414310\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [123] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 Although the new ground was ra}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 
sed only in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 
st few days before the hearing and was not articulated by Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  in any }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11414310\charrsid13460135 clear }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 way, Mr R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 uffin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11470883\charrsid13460135  did not object to the suggestion of improper conduct being added to the Case Stated, but refuted that any imp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11470883\charrsid13460135 oper conduct by the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  had occurred.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [124] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 he material }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 o}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 n which }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 Mr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 Cro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 ombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 
 relied was:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 (a)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 a memorandum}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 Mr Stoddart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 dated}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 29 Jul}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 2006}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 discussing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 Crocombe}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid14763409\charrsid13460135 current account }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 balances and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 fund}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 amental}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  error}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  as asserted by the accountants which has a handwritten note in the corner - partly cut off - which appears as though it may read }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 Files are with T Clarke}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 (b)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 
a file note of Mr Stoddart dated 15 December 2006 recording a meeting}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 Messrs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 Crocombe,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 David}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 and}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 Hikaka}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 concerning}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  tax pos}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  which bears the note }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11470883\charrsid13460135 ??? Trevor Clarke \endash  answer please?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  and the handwritten addition}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11414310\charrsid13460135  - author unknown }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 \endash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 Y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 es}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 (c)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 a draft letter from Mr }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11100191\charrsid13460135 Stoddart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  to Mr David dated 19 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 D}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11470883\charrsid13460135 ec}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 ember}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  2006 with a hand}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 itten}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 
 note }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 Don}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926701 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11470883\charrsid13460135 t send this }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 - }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 per TC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 (d)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135 a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11096942\charrsid13460135 chronology relating to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883\charrsid13460135  this matter prepared by the Collector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  which contains}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 entry
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 dated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 
29}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 February}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135 2008}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 relating}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5901525\charrsid13460135 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 a letter to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 Mr Clarke }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 
asking him to draft submissions; enquiring as to his availability to rep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 resent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11100191\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 oll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  and enclosing a number of fin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 ancial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  doc}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 ument}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 s relating to this dispute.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11100191\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  copy of the letter was produced at the hearing which largely confirm}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11414310\charrsid13460135 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  the accuracy of the file note.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11470883 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 (e)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13906327\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135  letter to Mr Clarke from MFEM dated 4 April 2008 enclosing, amongst other things, Mr Crocombe\rquote s file and asking }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5901525\charrsid13460135 r Clarke to discuss matters with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 Auckland }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10632277\charrsid13460135 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 ounsel to secure representation for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135 oll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [125] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 r Crocombe had also obtained a copy of a }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 Cook Islands}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5901525\charrsid13460135 udit }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 ffice rep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10632277\charrsid13460135 ort}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  date}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 
 29}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135  J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 ul}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 y}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5901525\charrsid13460135  2011 concerning an arrangement apparently reached between }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 Cook Islands }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135 Customs and Mr Clarke}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926701 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 s company, C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid10632277\charrsid13460135 ook }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 slands }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 rading }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 
orporation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 , concerning customs duty paid }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12002071\charrsid13460135 over a number of years }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135 on imported soft drinks.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 The report was, on its face, critical of }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 r Stoddart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7889406\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135  as former treasurer and manager of Customs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7889406\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  and C}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid10632277\charrsid13460135 ook }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 slands }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 rading }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 
orporation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [126] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 hen }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5901525\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135  raised his concerns with the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 , the response was that }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 r Clarke\rquote s legal advice concerning this matter was privileged.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 r Crocombe continued to express concerns and said in evidence at this hearing that:}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid5901525 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 
I am extremely concerned that the Collector has been providing my commercially sensitive financial and tax information to a direct competitor and supplier.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11096942\charrsid13460135 I am even more concerned}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 that the Collector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 has been seeking advice from a direct competitor and supplier on how to deal with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11096942\charrsid13460135 my tax situation.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 This seems to me to be completely improper.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [127] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid10632277\charrsid13460135 N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 either }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 r Stoddar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11096942\charrsid13460135 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135  nor }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 r Clarke gave evidence at this hearing.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 Indeed, there was no suggestion the issues raised by the appellant had been referred to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11096942\charrsid13460135  either}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  in the time available.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [128] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 n rel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2436820\charrsid13460135 ation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  to the avail}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 ability}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135  to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 C}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8421300\charrsid13460135 f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135  the ground of abuse of power, both counsel referred to the decision of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 the New Zealand}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135  Sup}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 reme }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 Court in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid5901525\charrsid1066304 Tannadyce Inv}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid2436820\charrsid1066304 estments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid5901525\charrsid1066304  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid11100191\charrsid1066304 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid5901525\charrsid1066304 td v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid11100191\charrsid1066304 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid5901525\charrsid1066304 omm}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid2436820\charrsid1066304 issioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid5901525\charrsid1066304  of I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid2436820\charrsid1066304 nland }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid5901525\charrsid1066304 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid2436820\charrsid1066304 evenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid5901525\charrsid13460135  [2012] 2 NZLR 153.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 In that case one of the issues was whether }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2704418\charrsid13460135 judicial review was available to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135 challenge the correctness of tax ass}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 
essments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5901525\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 when the taxpayer had not invoked the statutory objection procedure.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 Elias CJ and McGrath J (dissenting) held (at 162-3 paras [11]-[12], [14])}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8421300\charrsid13460135 :}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid5901525 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13251726\charrsid1066304 [11]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 
In a series of judgments, the meaning of the provisions limiting the availability of judicial review under the 1976 Act, in favour of the statutory objection and appeal process, came under close examination from the Court of Appeal.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13251726\charrsid1066304 Commissioner of Inland Revenue v Canterbury Frozen Meat Co Ltd}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135  [1994] 2 NZLR 681 (CA), the Court of Appeal, in applying ss 26 and 27, drew a distinction between challenging the correctness of an assessment of tax and challenging the process o
f the Commissioner in making it, along with the character of the resulting assessment decision.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 
The exclusionary provisions applied to the former and precluded judicial review, but on their true meaning they did not apply to the latter.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13251726\charrsid13460135 The Court held that
 the legitimacy of the process, and whether or not the character of the decision was in the nature of an assessment as envisaged by the legislation, could be attacked in judicial review proceedings on administrative law grounds provided that there was a s
ufficient evidential foundation (at 688).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 The Court also held that whether the particular }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid926701 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 assessment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926701 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 
 decision under challenge was so tentative and provisional that it was not an assessment for the purposes of the Act could be addressed in judicial review.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13251726\charrsid13460135 The Court accordingly refused to strike out the judicial review proceedings brought against the Commissioner by the taxpayer.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13251726\charrsid1066304 [12]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 Subsequently, in }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\ul\insrsid13251726\charrsid1066304 Golden Bay Cement Co Ltd v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135  [1996] 2 NZLR 665 (CA), the Court of Appeal held that the Court\rquote 
s powers, on hearing an objection, to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 confirm or cancel or vary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135  (under s 33(11)(a) of the 1976 Act) the assessment covered every situation in which an assessment was challenged.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 It followed that challenges to the validity of an assessment of tax, as well as to its correctness, could be determined under the statutory procedure (at 671-672, applying }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\ul\insrsid13251726\charrsid1066304 Harley Development Inc v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135  [1996] 1 WLR 727 (PC)).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 Importantly, the Court added that it would only be in exceptiona
l cases, typically involving an abuse of power, that the Court would entertain an application by a taxpayer who had chosen not to appeal under the statutory procedure for judicial review of a decision (at 672).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 The Court of Appeal has also recognised that in objection proceedings the Taxation Review Authority}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 s examination of the correctness of an assessment in objection proceedings could correct defects in the Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 s process in making an assessment; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13251726\charrsid1066304 Dandelion Investments Ltd v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13251726\charrsid13460135  [2003] 1 NZLR 600 (CA) at [50]-[64].}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5711480\charrsid13460135 ...}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid5711480 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid13251726\charrsid1066304 [14]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 To similar effect, in }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\ul\insrsid13251726\charrsid1066304 Miller v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 
 [2001] 3 NZLR 316 (PC), the Privy Council said that despite the broad language of the exclusionary section, judicial review was not prec
luded if proper grounds were made out relating to the legitimacy of the process adopted by the Commissioner and the validity of the outcome.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13251726\charrsid13460135 As well, in some circumstances the making of an assessment, whether correct or not, might be an abuse of power (at [14]).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13251726\charrsid13460135 The Privy Council also said that:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 
It will only be in exceptional cases that judicial review should be granted where the challenges can be addressed in the statutory objection procedure.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13251726\charrsid13460135 Such exceptional circumstances may arise most typically where there is abuse of power; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\ul\insrsid13251726\charrsid1066304 Harley Developments Inc v Commissioner of Inland Revenue }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 at 736.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135 
But they have also been held to arise where the error of law claimed is fatal to the exercise of statutory power and where it would be wasteful to require recourse to the objection procedure: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\ul\insrsid13251726\charrsid1066304 Golden Bay Cement Co Ltd v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726\charrsid13460135  at 671.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13251726 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [129] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 he jud}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2436820\charrsid13460135 gment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135  of the majority of B}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 lanchard Tipping and Gault}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8662900\charrsid13460135  JJ held}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 (at 175-6 para}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8421300\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135  [58]-[59])}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9992095\charrsid1066304 [58]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 But despite the comprehensive scope of the challenge pr
ocedure and the powers of hearing authorities, it is necessary to recognise the possibility that there may be rare cases in which it is not practically possible for a taxpayer to challenge an assessment under Part 8A.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 Indeed Tannandyce claims that the present is such a case.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9992095\charrsid13460135 
If that is so, proceedings for judicial review cannot be regarded as precluded by s 109 because the premise on which that section is framed, namely the ability of hearing authorities to consider any challenge, on whatever ground, is not present.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid9992095\charrsid1066304 [59}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid11490022\charrsid1066304 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 
We should add, for completeness, that judicial review will also be available when what is in issue is not the legality, correctness or validity of an assessment but some suggested flaw in the statutory process that needs to be addressed out
side the statutory regime, because it is not provided for within it.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 
An example might be the case of a well-founded concern that a particular Taxation Review Authority should, for whatever reason, be restrained from considering a challenge; for example because of alleged bias on the part of the Authority.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 
In such a case it would not be the disputable decision that was being disputed in a court but rather the legality of the process by which the challenge to that decision is to be determined under Part 8A.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 This is a different matter from a challenge to the legality of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9992095\charrsid13460135 the process which led up to the making of the disputable decision.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 
That process and any challenge to it directly puts in issue the disputable decision.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095\charrsid13460135 Hence the challenge to that decision or it
s antecedents must follow the statutory procedure.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9992095 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1066304 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 [130] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 M}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 
avid submitted an inference was available that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 r Clarke had been given info}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2436820\charrsid13460135 rmation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135  and advice concerning the tax pos}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8662900\charrsid13460135  of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135  in circ}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 umstances}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid8662900\charrsid13460135  where it was improper of the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135  to seek that advice and improper of }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 r Clarke to accept the instructions and act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 o
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 n them.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8662900\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [131] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 R}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2436820\charrsid13460135 uffin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 
 response was that there was no evidence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135  of Mr Clarke}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 
s involvement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  in the tax affairs of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9528510\charrsid13460135 The Rarotongan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7871207\charrsid13460135  or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 C}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 , before 31 March 2006}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13906327\charrsid13460135 date}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2704418\charrsid13460135 f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  the assessments at the heart of the case and the basis for the Case Stated n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 or}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 before }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 the objection }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2704418\charrsid13460135 was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 first notified on 17 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7871207\charrsid13460135 ay 2006.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [132] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7871207\charrsid13460135 point}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 requires}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid4291626\charrsid13460135 no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4291626\charrsid13460135 extensive}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 discussion.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 In}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 early-mid}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 2006,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 were}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 Mr Clarke\rquote s busines
s interests in such competition with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 C}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  and his bus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 iness}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  interests that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 
r Clarke could not have been regarded as giv}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 ing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 oll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 impartial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 taxation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 advice \endash  as to which there is little pro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7871207\charrsid13460135 f \endash  and were}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 
r Stoddart aware of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8200373\charrsid13460135 the suggested rivalry and commercial competition between Messrs Crocombe and Clarke }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 
at the time \endash  as to which there is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid8200373\charrsid13460135 also little}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  proof \endash  then an argument may have been open }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 r Stoddart should not have offered }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 r Clarke the brief and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 r Clarke should arguably have declined it.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 But, as mentioned, there}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135  i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 s scant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 evidence }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid8200373\charrsid13460135 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 little }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 proof of any of that.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [133] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 n the other hand, there }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 wa}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 said to be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 nothing unusual in the Coll}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  seeking taxation advice from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 r Clarke}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135  \endash  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid7871207\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 aigh said he was the only tax lawyer in the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 Cook Islands}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135  and was frequently }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6241957\charrsid13460135 consulted by the Coll}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6241957\charrsid13460135  \endash  and both}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid6241957\charrsid13460135 Messrs Stoddart and Clarke would have been aware of the secrecy and confidentiality provisions of s 7 of the Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid6241957\charrsid13460135 n addition, as a lawyer of lengthy experience, Mr Clarke would have been
 similarly aware of the confidentiality requirements of solicitor-client communications and the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 privilege}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11416499\charrsid13460135 
 that attaches to them.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [134] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11416499\charrsid13460135 een in that light, there is no proved basis }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11100191\charrsid13460135 for Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2436820\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15223352\charrsid13460135 s}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11100191\charrsid13460135  inference that he or his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 commercial interests were likely to be damaged by the referral of }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid8421300\charrsid13460135 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 assessments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135  and file}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11619572\charrsid13460135  in this case to Mr Clarke.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9518288\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11619572\charrsid13460135 ndeed, Mr C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9518288\charrsid13460135 rocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9518288\charrsid13460135 s}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  objection to the Collector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid926701 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 s pos}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9518288\charrsid13460135 ition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  relating to his tax had been known from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 settlement }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 discussions between the parties for a number}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135  of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11619572\charrsid13460135  years but it was only when the formal assessments on which this case is based were issued on 31 March 2006 and the formal objections were received on 17 May 2006 that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid163044\charrsid13460135 it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 became obvious the dispute would not settle.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 It was only then that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 likelihood of a Case Stat
ed crystallised (even though a formal request for the same was not sent until 23 October 2006).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 It follows that the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 possibility}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 ultimate }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11088622\charrsid13460135 Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  action only became probable once the objection of 17 May 2006 had been formally disallowed on 26 }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid2694885\charrsid13460135 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 ul}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9518288\charrsid13460135 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11619572\charrsid13460135  2006}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2704418\charrsid13460135 It was only then}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2694885\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  needed to take legal advice }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid14894037\charrsid13460135  he had been content to handle the matter internally until then }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid163044\charrsid13460135 - }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 and make arrangements for rep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2694885\charrsid13460135 resentation in Cour}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11619572\charrsid13460135 t.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 The evidence shows that, too, occurred a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid163044\charrsid13460135 fter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  the obje}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2694885\charrsid13460135 ction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11619572\charrsid13460135  was disallowed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7871207\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [135] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2694885\charrsid13460135 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 n those circ}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2694885\charrsid13460135 umstances}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2694885\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 
r Ruffin is correct and there is no proof the Collector acted improperly in referring this matter to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135  somebody who was said to be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11619572\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2694885\charrsid13460135 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2694885\charrsid13460135 
Crocombe\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135  commercial competitor at any time }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 prior to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12977257\charrsid13460135 any necessity for the Collector to seek outside assistance, still less to the point where the battle lines between }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135 the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid12977257\charrsid13460135 se}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135  parties }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid12977257\charrsid13460135 ere drawn}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11619572\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304 
\par [136] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 he ground of improper conduct of the part of the Coll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1519605\charrsid13460135 ector}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135  is acc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135 ordingly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid11088622\charrsid13460135  dismissed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid12977257\charrsid1066304 RESULT}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \ul\insrsid11088622\charrsid1066304 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1066304\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 [137] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 In the result the question}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 s posed }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 for determination in the Case Stated }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 are}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 
 answered as follows:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 (a)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622\charrsid13460135 he respondent was correct in assessing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9253026\charrsid13460135 
the appellant the amounts credited to the appellant by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9253026\charrsid13460135 
he Rarotongan in the sums of $250,000 in each of 2000 and 2001.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11088622 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9253026\charrsid13460135 (b)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9253026\charrsid13460135 he respondent was correct in assessing the appellant an amount credited to the appellant by }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1519605\charrsid13460135 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9253026\charrsid13460135 he Rarotongan in 2002, but the amount }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 initially }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid9253026\charrsid13460135 so credited to the appellant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 before the attempted reversal }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9253026\charrsid13460135 
varies on the evidence between $187,500 and $200,000.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9253026\charrsid13460135 The former appears the more intended as it
 amounts to three-quarters of $250,000 but the actual amount is to be resolved by counsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12217794\charrsid13460135  or, failing agreement, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7631603\charrsid13460135 
to be res}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135 olved}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7631603\charrsid13460135  by the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 Court}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid7631603\charrsid13460135  on sub}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 mission}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7631603\charrsid13460135 s from counsel to be filed within 28}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7631603\charrsid13460135 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 ays}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid7631603\charrsid13460135  of del}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 ivery}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7631603\charrsid13460135  of this jud}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15029886\charrsid13460135 gment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid7631603\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9253026 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13460135 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744\charrsid13460135 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 [138] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 For the avoidance of doubt, the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135 Court}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135  finds that none of the matters raised by the appellant in his Response to the Case Stated }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid163044\charrsid13460135 
or in his additional ground of Improper Conduct have }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 been made out.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 
\par [139] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 Counsel are to endeavour to agree issues of costs but if agreement eludes th
em, submissions on that topic (maximum 5 pages) are to be filed and served by the Respondent within 21 days of delivery of this judgment and by the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2573308\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15029886\charrsid13460135 ppellant within 35 days of delivery with each party certifying, if they consider it appropriate so to do, that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135 Court}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135  may determine all outstanding issues between them without a further hearing.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 
\par [140] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1995359\charrsid13460135 Although this is an appeal brought by way of the Case Stated procedure, s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135  32 of }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid946198\charrsid13460135 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135  Act gives the Court power, as part of determining costs, to make orders concerning interest on the tax payable.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 In addition, as a result of this judgment, there may be issues of penalties which require further determination}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2573308\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2573308\charrsid13460135 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 ounsel }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid2573308\charrsid13460135 did not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 address th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid2573308\charrsid13460135 ose}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15029886\charrsid13460135  point}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid946198\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1995359\charrsid13460135 It may prove to be over cautious but, i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 n light of that, it is better to reserve any outstanding issues}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid1995359\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1995359\charrsid13460135 including}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15029886\charrsid13460135  penalties and interest for a counsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 s submission}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid1519605\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 
\par [141] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 As a postscript \endash  though it may }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid946198\charrsid13460135 only }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15029886\charrsid13460135 bear on the question of interest and penalties \endash Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 s view that this claim }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 seeks to take opportunistic advantage of a technical mistake}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid1995359\charrsid13460135  is incorrect}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15029886\charrsid13460135 Amongst the reasons for taking that view, the Court observes:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2752555\charrsid13460135 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid490906\charrsid13460135 B}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 oth he and his company were several years late in filing their tax returns despite reminders from the Collector.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15029886\charrsid13460135 This contributed to the delay in having this matter finalised, as did the time taken }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1519605\charrsid13460135 up }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15029886\charrsid13460135 in discussions with a view to settling the matter.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13720263\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2752555\charrsid13460135 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13720263\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid490906\charrsid13460135 I}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \insrsid13720263\charrsid13460135 t cannot be opportunistic for the Collector, whose duty it is to administer the tax laws of the Cook Islands, to take steps to recover tax properly payable.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid13720263 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid11735744\charrsid13460135 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid2752555\charrsid13460135 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid490906\charrsid13460135 A}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid9254922\charrsid13460135 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 hown at}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15029886\charrsid13460135  the outset, nearly five }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 and three }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 
years elapsed between the filing of the Case Stated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135  and the filing of Mr Crocombe}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid11735744 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 s response }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 respectively }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid15029886\charrsid13460135 and the case coming to a hearing.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 There }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\insrsid9254922\charrsid13460135 wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 s similarly no explanation for that delay \endash  though Mr Crocombe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135  has a}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135  claim against PWC }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 which }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid15029886\charrsid13460135 
might have played a part}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13460135  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid9254922\charrsid13460135 Even so, }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \insrsid15029886\charrsid13460135 the file does not suggest that Mr Crocombe, as appellant, was pushing to have the matter heard at an earlier date.
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\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11735744 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid3162305\charrsid11735744 Hugh Williams}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\insrsid15536246\charrsid11735744 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid3162305\charrsid11735744  J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid8158092\charrsid11735744 
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