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Privy Council Wellington
[2004] UKPC 44
24 June; 26 July 2004
Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Hope of Craighead, Lord Scott of Foscote and Lord Walker of Gestingthorpe
[2004] UKPC 44
24 June; 26 July 2004
Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Hope of Craighead, Lord Scott of Foscote and Lord Walker of Gestingthorpe
Revenue — Goods and services tax — Priority — Sale of land by mortgagee — Whether mortgagee takes priority over GST — Goods and Services Tax Act 1985, s 17(1).