Commissioner of Inland Revenue v Morris - [1998] 1 NZLR 344

Revenue — Goods and services tax — Exempt supplies — Liability to tax of exempt supply where input credit claimed on purchase for taxable activity — Purchase of goods for purpose of making exempt supply — New purpose — Apportionment — Principal purpose — Goods and Services Tax Act 1985, ss 6, 14 and 21(1).

Practice and procedure — Appeals to High Court — Power to remit whole or part of matter with opinion of Court thereon — Taxation Review Authority — High Court Rules, RR 9, 718A and 725(a).