Commissioner of Inland Revenue v Stiassny - [2013] 1 NZLR 140

Commercial law — Personal property securities — Debtor-initiated payment — Payment of goods and services tax by receiver of partnership — Whether debtor-initiated payment — Whether Commissioner of Inland Revenue having priority over secured creditors — Personal Property Securities Act 1999, s 95.

Equity — Restitution — Money paid by mistake — Receivers of partnership paying goods and services tax — Whether good consideration given for payment — Whether priority over secured creditors for debtor-initiated payment — Personal Property Securities Act 1999, s 95.

Revenue — Goods and services tax — Partnership — Whether receivers of partners liable for payment of GST owed by partnership — Goods and Services Tax Act 1985, ss 2(1), 57 and 58.