7 Aug 2017
YL NZ INVESTMENT LIMITED v LOUISE LING [2017] NZHC 1793
- Citation
- [2017] NZHC 1793
- Court
- High Court
The warranty in clause 14.1 incorporated the GST Act's statutory definition of 'registered person', therefore the vendor warranted she was neither registered nor liable to be registered; Inland Revenue's forced registration under s 51(4) established liability to be registered and thus the supply was zero‑rated under s 11(1)(mb); the nominee purchaser could sue for breach; absence of a NZ resident director did not render the purchaser's claim illegal or disentitle recovery; damages for the lost input tax credit and reasonable professional fees were awarded.
- Goods and services tax
- Zero‑rating s 11(1)(mb)
- Warranty breach (cl 14.1)
- Forced registration s 51(4)
- Nomination/privity
- Ex turpi causa doctrine