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High Court Wellington
M 1930-SD01
7, 8, 9 May; 27 June 2003
Baragwanath J
M 1930-SD01
7, 8, 9 May; 27 June 2003
Baragwanath J
Revenue — Goods and services tax — Financial services — Sale of share conferring membership in golf club — Whether supply of financial services — Goods and Services Tax Act 1985, ss 2, 3, 6, 8, 10 and 14.
Company law — Shares — Redeemable preference share conferring right to membership in golf club — Whether a share as defined in Companies Act 1993 — Companies Act 1993, ss 35, 36, 37, 38 and 68.