Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
CIR (Commissioner of Inland Revenue) v Motorcorp Holdings Ltd
Judgment date: 7/03/2005
Court: NZCA
Judge: McGrath, Hammond and William Young JJ
Citation:
(2005) 22 NZTC 19,126;
Catchwords: Statutes; Interpretation; (NZ) Goods and Services Tax Act 1985 s 2; Insurance;
Taxation and revenue; Goods and services tax (GST); Collection; Warranty payments;