Motorcorp Holdings Ltd and Others v CIR - SC 18/2005

Civil appeal - whether reimbursement payments by overseas car manufacturers to New Zealand distributors were payments under contracts of insurance for the purposes of the Goods and Services Tax Act 1985 - whether there was a supply for GST purposes - whether the decision in Suzuki NZ Ltd v CIR (2001) 20 NZTC 17, 096 should be revisited. CA 17/04 7 March 2005