Glenharrow Holdings v Cir
[2007] NZSC 80
•4 October 2007
IN THE SUPREME COURT OF NEW ZEALAND
SC 59/2007
[2007] NZSC 80
BETWEENGLENHARROW HOLDINGS LIMITED
Appellant
ANDTHE COMMISSIONER OF INLAND REVENUE
Respondent
Court:Blanchard, McGrath and Anderson JJ
Counsel:G J Harley for Appellant
J C Pike and J H Coleman for Crown
Judgment:4 October 2007
JUDGMENT OF THE COURT
ALeave to appeal is granted.
BThe approved grounds are:
1.Having regard to the finding (not challenged in the Court of Appeal) that the transaction under which the applicant acquired the mining licence was not a sham, whether the Commissioner was nevertheless entitled under s 76 of the Goods and Services Tax Act 1985 (as it stood at the time of the transaction) to treat the transaction as void and to adjust the amount of tax refundable to the applicant.
2.If so, whether the Court of Appeal correctly determined the amount of the adjustment.
Solicitors:
Mairehau Law Centre, Christchurch for Appellant
Crown Law Office, Wellington
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