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The main issue in this matter concerned the taxpayer's entitlement to a refund of duty under section 183 of the Duties Act 2000 in circumstances where insurance premium refunds had been granted to brokers acting on behalf of insured policyholders. The Commissioner had argued that the taxpayer was required to demonstrate that the policyholders had actually received their refund entitlements in each case. The Supreme Court delivered its judgment on 16 December 2009 in favour of the taxpayer.

Read the judgment.

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