Director-General of Social Welfare v De Morgan - [1996] 3 NZLR 677

Revenue — Goods and services tax — Alteration in the law — Increase in tax rate — Whether agreement to supply services deemed to be modified — Whether payment a grant or subsidy for the supply of services — Goods and Services Tax Act 1955, s 78(2) — Social Security Act 1964, s 124(1)(d).