Wilson & Horton Ltd v Commissioner of Inland Revenue - [1994] 3 NZLR 232

Revenue — Goods and services tax — Supply of publishing service to overseas customers in respect of services offered by New Zealand residents or in respect of goods offered by New Zealand residents — Whether these services should attract goods and services tax at the standard rate or be zero-rated — Whether services are provided for and to a person not resident in New Zealand — Goods and Services Tax Act 1985, s 11(2)(e).