Humphries v CAC 10070 & Anor [2013] NZREADT 103 [pdf, 176 KB]
...Chen of Theta Management Limited) that the sale was to be zero rated; nor did Mr Humphries to my knowledge.” [27] Mr Shin is apologetic for the stress caused to the complainant. The Evidence of the Complainant [28] The complainant, helpfully, filed a short brief covering the facts as he understood them. He said that, at material, times his company owned another apartment in the apartment block in question. He said that the information he received from the licensee (Mr H Shin) in...