Pure v New Zealand Police - [2020] 3 NZLR 467

Criminal law — Theft of property from GST-registered retailer — Severity of offence and degree of punishment linked to value of property stolen — Meaning of value is context dependent and therefore variable — Whether value of new item inclusive of GST — Value — Open market value — Crimes Act 1961 s 223.

Statutes — Interpretation — Theft of property from GST-registered retailer — value — Text and purpose key drivers — Whether value of new item inclusive of GST — Value — Open market value — Crimes Act 1961 s 223.