19 Jun 2019
M2 NZ LIMITED v THE PHONE COMPANY LIMITED [2019] NZCA 230
- Citation
- [2019] NZCA 230
- Court
- Court of Appeal
Clause (f) excludes net receipts covered by clause (e) and by wholesale/licensing arrangements and the additional 1% applies to net receipts from M2 mobile phone services customers generally; however where customers were procured by M2 contractors, dealers or agents in New Zealand the 1% applies only when the Vodafone NZ mobile network is used to deliver the mobile services for which the net receipts are received; this interpretation gives effect to the comma placement, the exclusions, the commercial context and avoids uncommercial open‑ended obligations — appeal allowed.