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2021 NZSC 83
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Contract Pacific Limited v Commissioner of Inland Revenue
Case information | Contract Pacific Limited v Commissioner of Inland Revenue SC 114/2009
Supreme Court
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 Ass…
Westpac Banking Corporation, Bank of New Zealand Limited, ANZ National Bank Limited v Commissioner of Inland Revenue
Case information | Westpac Banking Corporation, Bank of New Zealand Limited, ANZ National Bank Limited v Commissioner of Inland Revenue SC 83/2009
Supreme Court
Civil Appeal – Banking and Finance – Unclaimed Money Act 1971 – meaning of terms: “money” “payable”, “has become owing” – Whether UMA applies to conditional transactional liabilities such as cheques, drafts or other bills of exchange – Bills of Exchange A…
Contract Pacific Limited v Commissioner of Inland Revenue
Case information | Contract Pacific Limited v Commissioner of Inland Revenue SC 114/2009 [2010] NZSC 136
Supreme Court
Supreme Court Decision