Simpson v Commissioner of Inland Revenue - [2011] 3 NZLR 533

Revenue — Goods and services tax — Approach to interpretation of legislation — Who liable to account to Commissioner — Whether person liable to pay needs to be GST registered — Whether liability can be passed to another — Whether breach of statutory duty — “Second person” — Property Law Act 2007, s 185.

Insolvency — Receivership — Who liable to account for goods and services tax to Commissioner — Whether receivers personally involved — Whether secured creditor can demand GST from hands of another in mortgagee sale — Duty to satisfy preferential claims.