Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue - [1994] 3 NZLR 276

Revenue — Goods and services tax — Timing of deductions of input tax on imported goods — Whether import entries are an "invoice" in terms of s 2 of the Goods and Services Tax Act 1985 - Meaning of "a document notifying an obligation to make payment" - Goods and Services Tax Act 1985, ss 2, 20(3)(a)(ii) - Customs Act 1966, ss 52A, 152(1) and (3) and 152A.