Glenharrow Holdings Ltd v Commissioner of Inland Revenue - [2008] 1 NZLR 222

Revenue — Goods and services tax — Tax avoidance — Whether purchase price including vendor financing for mining licence grossly inflated — Whether transaction amounted to arrangement to defeat intention and application of Act — Goods and Services Tax Act 1985, s 76.

Revenue — Tax avoidance — Goods and services tax — Whether purchase price including vendor financing for mining licence grossly inflated — Whether transaction amounted to arrangement to defeat intention and application of Act — Goods and Services Tax Act 1985, s 76.