Contract Pacific Limited v Cir
[2010] NZSC 16
•4 March 2010
IN THE SUPREME COURT OF NEW ZEALAND
SC 114/2009
[2010] NZSC 16
BETWEENCONTRACT PACIFIC LIMITED
Appellant
ANDCOMMISSIONER OF INLAND REVENUE
Respondent
Court:Elias CJ, Blanchard and Wilson JJ
Counsel:R B Stewart QC and G J Harley for Appellant
M S R Palmer and M Deligiannis for Respondent
Judgment:5 March 2010
JUDGMENT OF THE COURT
A The application for leave to appeal is granted.
B The approved grounds are:
(i)whether the Commissioner, when investigating Contract Pacific’s GST return, satisfied the time limits contained in s 46(5) of the GST Act; and
(ii)whether Contract Pacific had already been “paid a refund” under s 241(6) of the 2001 Act, which would avoid the requirement for back-payment of GST.
Solicitors:
Holland & Holland, Auckland for Appellant
Crown Law Office, Wellington for Respondent
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