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[2016] NZSC 158
[2024] NZCA 300
Michael Peter Stiassny, Grant Robert Graham, Forestry Corporation of New Zealand Limited (in receivership), Citic New Zealand Limited (in receivership), CNI Forest Nominees Limited and Bank of New Zealand v Commissioner of Inland Revenue
Case information | Michael Peter Stiassny, Grant Robert Graham, Forestry Corporation of New Zealand Limited (in receivership), Citic New Zealand Limited (in receivership), CNI Forest Nominees Limited and Bank of New Zealand v Commissioner of Inland Revenue SC 21/2012
Supreme Court
Civil Appeal – Goods and services tax – Restitution – Recovery of a GST payment paid by the first appellants to the respondent in the mistaken belief that they were personally liable for the debt – Whether secured creditors own the proceedings of sale …