Coveney v Commissioner of Inland Revenue - [1995] 1 NZLR 90

Revenue — Goods and services tax — Input credit — Purchasers of farms with dwellings claiming tax input credits for full purchase price — Farms used for purpose of making taxable supply, but dwellings used as residences — Commissioner disallowing input credit for value of dwelling — Whether land and dwellings able to be apportioned — Whether input credit able to be claimed for full purchase price — Goods and Services Tax Act 1985, ss 2(c), 5(14), 10(18) and 21.