[2013] NZEmpC 225 Labour Inspector v Civic City Ltd [pdf, 77 KB]
...own report from chartered accountants which examines the statements of financial position for the three respondents. This report, to which I will refer by the shorthand “the Pepper report”, notes, first, that there are no contact or other address details for “Smart Tax Solutions” although the Pepper report has identified that this may be a company called Smart Tax Solutions Limited which is a member of the New Zealand Institute of Chartered Accountants. [15] The Pepper re...