Stiassny v Commissioner of Inland Revenue - [2013] 1 NZLR 453

Commercial law — Personal property securities — Insolvency — Whether recovery of GST payment made in error barred — Whether equitable title relevant — Whether recipient of payment knowing it was in breach of security agreement protected from recovery — Whether claim for recovery related to priorities — Personal Property Securities Act 1999, s 95.

Equity — Unjust enrichment — Whether receivers personally liable for GST debts of entity in receivership — Payment by mistake — Receivers had doubts as to correct position — Whether existence of doubt meant that action not a mistake — Whether unjust enrichment when debt existed and consideration given — Whether payment made under compulsion of tax legislation and penalties.

Insolvency — Receivership — Payment by mistake — Receivers had doubts as to correct position — Whether existence of doubt meant that action not a mistake.

Revenue — Goods and services tax — Whether receivers personally liable for GST debts of entity in receivership — Whether entity in receivership incapacitated person — Whether receiver of partner “member” of partnership — Whether payment by partnership or by receivers — Goods and Services Tax Act 1985, ss 57 and 58.

Revenue — Recovery of payment — Payment by mistake — Receivers had doubts as to correct position — Whether existence of doubt meant that action not a mistake — Whether unjust enrichment when debt existed and consideration given — Whether payment made under compulsion of tax legislation and penalties.

Statutes — Interpretation — Revenue statutes — Role of purpose — Words of provision — Approach to provision — Imposing tax.