New Zealand Case Law: Decisions & Judgments | LexChat

New Zealand Case Law

Gst recovery in damages
  • 11 Dec 2019

    BODY CORPORATE 366567 v AUCKLAND COUNCIL [2019] NZHC 3260

    Citation
    [2019] NZHC 3260
    Court
    High Court

    The Conduct and Distribution Agreement was not relevant to the legal question of whether plaintiffs are entitled to a GST component of damages because entitlement depends on the tax registration and taxable activity status of the recipients, which the plaintiffs must prove; accordingly no particular discovery of the C&D Agreement was required. The plaintiffs' application to serve further supplementary evidence was refused as untimely and prejudicial given the court's prior direction and the passage of time, subject to the right to use existing test results in cross-examination; plaintiffs mus…