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Court of Appeal Wellington
CA361/2011; [2012] NZCA 126
2 February; 30 March 2012
Arnold, Ellen France and White JJ
CA361/2011; [2012] NZCA 126
2 February; 30 March 2012
Arnold, Ellen France and White JJ
Insolvency — Receivership — Company in receivership carrying out mortgagee sales — Whether output GST to be accounted for in priority to secured creditors — Whether receivers personally liable for output GST — Property Law Act 2007, s 185.
Revenue — Goods and Services Tax — Company in receivership carrying out mortgagee sales — Whether output GST to be accounted for in priority to secured creditors — Whether receivers personally liable for output GST — Property Law Act 2007, s 185.