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Contract Pacific Ltd v Commissioner of Inland Revenue (CIR)
Judgment date: 16/11/2010
Court: NZSC
Judge: Elias CJ, Blanchard, Tipping, McGrath and William Young JJ
Citation:
(2010) 25 NZTC 25,052;
[2011] 1 NZLR 302;
BC201065457;
Catchwords: Taxation and revenue; Goods and services tax; Refund of GST; Right to withhold payment;
Taxation and revenue; Administration; Powers of Commissioner; Investigate and require information;