28 Feb 2020
POLICE v PURE [2020] NZHC 330
- Citation
- [2020] NZHC 330
- Court
- High Court
The Court held that 'value' in s 223 of the Crimes Act is an objective monetary measure of the property's worth and, when property is taken from a retailer, the retail price inclusive of GST is ordinarily the appropriate measure of value; therefore GST is included in the value for the statutory thresholds unless evidence shows the advertised price does not reflect market value.