CH v NB [2021] NZDT 1680 (8 November 2021) [pdf, 127 KB]
...c) Is GST payable? Did NB agree to pay for QC Ltd’s service? CI0301_CIV_DCDT_Order Page 2 of 3 4. The common law of contract allows parties to enter into legally binding agreements. A contract need not be in writing; an agreement can be formed verbally or inferred from the parties’ conduct. However, the applicant bears the onus of proving the terms of the contract, which can be difficult where the other party disputes what was agreed. 5. The adviser, representing QC Ltd, gave...