Databank Systems Ltd v Commissioner of Inland Revenue - [1989] 1 NZLR 422

Revenue — Goods and services tax — Exempt supply — Financial services — Agent — Databank carried out various computer and other activities for four trading banks — Whether those activities were a supply of financial services and therefore exempt from GST - Whether Databank supplied services to each bank's customers as the agent of the bank — Goods and Services Tax Act 1985, ss 3, 6, 8, 14 and 60.