2 May 2018
LING v YL NZ INVESTMENT LIMITED [2018] NZCA 133
- Citation
- (2018) 20 NZCPR 830
- Court
- Court of Appeal
The contractual phrase "registered under the GST Act" incorporated the statutory concept of a "registered person" (ie registered or liable to be registered); the vendor warranted she was not and would not be a registered person at settlement; evidence including IRD communications, rejection of the input tax refund, the vendor's affidavit and silence, and the proposed post-settlement variation established on the balance of probabilities the vendor was liable to be registered at settlement and thus in breach of the warranty, so summary judgment was properly entered against her.