Contract Pacific Limited v Commissioner of Inland Revenue - SC 114/2009
Media releases
Summary
Civil Appeal – Taxation – Whether the Commissioner satisfied the time limits contained in s 46 of the Goods and Services Tax Act 1985 – Whether Contract Pacific had already been paid a refund for the purposes of s 241 (6) (a) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001. [2009] NZCA 568 CA 759/2009 4 December 2009
Result
Application for leave to appeal granted.
4 March 2010
__________________________
Appeal dismissed. Costs $15,000 to the respondent, plus disbursements.
16 November 2010
4 March 2010
__________________________
Appeal dismissed. Costs $15,000 to the respondent, plus disbursements.
16 November 2010
Hearing Transcripts
Related Documents
Leave judgment - leave granted — CONTRACT PACIFIC LIMITED v COMMISSIONER OF INLAND REVENUE SC 114/2009 [4 March 2010] (PDF 10 KB)
Substantive judgment — Contract Pacific Limited v Commissioner of Inland Revenue SC 114/2009 [16 November 2010] (PDF 169 KB)