CONTRACT PACIFIC LIMITED V COMMISSIONER OF INLAND REVENUE SC 114/2009
Leave to appeal was granted to consider two determinative questions: whether the Commissioner complied with the time limits in s 46(5) of the GST Act and, if so, whether a payment under s 241(6) of the Tax Administration Act 2001 prevented any requirement for back‑payment of GST.
Source-derived case information.
- Citation
- CONTRACT PACIFIC LIMITED V COMMISSIONER OF INLAND REVENUE SC 114/2009
- Parties
- Appellant: Contract Pacific Limited; Respondent: Commissioner of Inland Revenue
- Court
- Supreme Court
- Jurisdiction
- New Zealand
- Judgment Date
- 4 March 2010
- Procedural Posture
- Appeal to Supreme Court / Leave Application Granted
- Outcome
- Application for leave to appeal granted
- Legal Topics
- Goods and Services Tax, Time Limits for Tax Investigations, Refunds Under Tax Legislation, Back‑payment of GST
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Contract Pacific Limited
Appellant
Commissioner of Inland Revenue
Respondent
Procedural Posture
Appeal to Supreme Court / Leave Application Granted
Legal Issues
- 1 Whether the Commissioner complied with the time limits in s 46(5) of the GST Act when investigating the appellant's GST return
- 2 If time limits were complied with, whether the appellant had already been paid a refund under s 241(6) of the Tax Administration Act 2001 which would negate a requirement for back‑payment of GST
Ratio Decidendi
Leave to appeal was granted to consider two determinative questions: whether the Commissioner complied with the time limits in s 46(5) of the GST Act and, if so, whether a payment under s 241(6) of the Tax Administration Act 2001 prevented any requirement for back‑payment of GST.
Court Disposition
Application for leave to appeal granted
Orders
- Application for leave to appeal is granted.
- Approved grounds for appeal are: (i) whether the Commissioner satisfied the time limits in s 46(5) of the GST Act when investigating Contract Pacific's GST return; (ii) if the time limits were satisfied, whether Contract Pacific had already been paid a refund under s 241(6) of the Tax Administration Act 2001 which...
Full Case Text
Judgment text and source record
1 paragraphs
CONTRACT PACIFIC LIMITED V COMMISSIONER OF INLAND REVENUE SC 114/2009 4 March 2010IN THE SUPREME COURT OF NEW ZEALAND SC 114/2009 [2010] NZSC 16BETWEEN CONTRACT PACIFIC LIMITED Appellant AND COMMISSIONER OF INLAND REVENUE Respondent Court: Elias CJ, Blanchard and Wilson JJ Counsel: R B Stewart QC and G J Harley for Appellant M S R Palmer and M Deligiannis for Respondent Judgment: 4 March 2010JUDGMENT OF THE COURTA The application for leave to appeal is granted. B The approved grounds are: (i) whether the Commissioner, when investigating Contract Pacific's GST return, satisfied the time limits contained in s 46(5) of the GST Act; and (ii) if the time limits were satisfied, whether Contract Pacific had already been "paid a refund" under s 241(6) of the 2001 Act, which would avoid the requirement for back-payment of GST.Solicitors: Holland & Holland, Auckland for Appellant Crown Law Office, Wellington, for Respondent