Chalecki v ACC [2015] NZACA 1 [pdf, 132 KB]
...with 1,600 laying hens and building it up to 2,000 hens. He also intended to breed pigs for the local market for additional income. There was already a substantial poultry shed on the property, in which he had 900 laying hens purchased from his own resources. He wished to apply the grant of $5,000 to establish a chick-rearing shed, which would cost $5,000 ($2,000 for timber and $3,000 for labour). [32] The accountant considered that, given Mr Chalecki’s experience and obvious det...