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Lopas v CIR (Commissioner of Inland Revenue)
Judgment date: 2/08/2006
Court: NZSC
Judge: Elias CJ, McGrath and Anderson JJ
Citation:
(2006) 18 PRNZ 385;
(2006) 22 NZTC 20,010;
[2006] BCL 739;
[2006] NZSC 56;
BC200661426;
Catchwords: Taxation and revenue; Goods and services tax (GST); De-registration; Sale and purchase of properties after de-registration;