4 Oct 2007
GLENHARROW HOLDINGS LIMITED V THE COMMISSIONER OF INLAND REVENUE SC 59/2007
- Citation
- SC 59/2007
- Court
- Supreme Court
Leave to appeal was granted to determine whether s 76 of the GST Act permits the Commissioner to treat a non‑sham transaction as void and adjust the refundable GST and, if so, the correct method of quantifying that adjustment.