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  1. Jonas v The Real Estate Agents Authority (CAC 412) and Hartnett [2019] NZREADT 002 [pdf, 326 KB]

    ...obligations of the licensee were in the present case which involved possible GST liability, it is necessary to begin with a brief discussion of the effect of GST provisions in this type of transaction. Schedule 2 of the ASP was inserted into the standard form agreement for a purpose. [8] The sale of land is deemed to be a supply of goods within the scope of the Goods and Services Tax Act 1985 (the Act).7 However, where the land supplied is part of the sale of a taxable activity wh...

  2. Ngāti Taimanawaiti Māori Incorporation - Lot 2 DP 29547 (9 Old North Road, Orewa) (2016) 135 Taitokerau MB 20 (135 TTK 20) [pdf, 196 KB]

    ...under review [8] On 4 May 2016, a Deputy Registrar wrote a letter to the applicants rejecting the injunction application. That letter states: 135 Taitokerau MB 22 Thank you for filing the above injunction application in our Auckland Information Office on 6 April 2016. Upon review of your application the following matters have been considered by the Court: (a) Does the Court have jurisdiction? (i) The land of which the injunction relates to is claimed as Lot 2 DP 2...

  3. LCRO 137/2015 RR v BN, SF, WE, IM and PL (3 August 2018) [pdf, 112 KB]

    ...(the Committee), pursuant to s 138(1)(c) of the Lawyers and Conveyancers Act 2006 (the Act), to take no further action in respect of her complaints concerning conduct on the part of Mr BN, Ms SF, Mr WE, Mr IM and Ms PL (the practitioners) having formed the view that the complaints are vexatious. [2] It is relevant to note that between the Committee’s determination and the date of this decision Mr BN has passed away. In circumstances where he is no longer able to respond to anythi...

  4. INZ (Calder) v Wong [2019] NZIACDT 55 (5 August 2019) sanctions [pdf, 121 KB]

    ...counsel Adviser: In person 2 INTRODUCTION [1] The Tribunal upheld this complaint against Mr Wong, the adviser, in a decision issued on 27 June 2019 in Immigration New Zealand (Calder) v Wong.1 It found that Mr Wong had entered information on a client’s immigration application form after it had been signed by the client. This was contrary to the Immigration Act 2009 and therefore a breach of the Licensed Immigration Advisers Code of Conduct 2014 (the Code). Additio...

  5. DB & NB v R Ltd & D Ltd [2024] NZDT 439 (14 May 2024) [pdf, 220 KB]

    ...contract for carriage evidenced by their airline tickets, but that the airlines’ baggage rules for extra baggage are not part of this contract. 5. In the alternative, they argue that the contract relating to the baggage was amended, supplemented or formed on 28 February 2023 during an in-person visit to the airport. As a result, they are claiming for: • The difference between $NZD150 and $USD200 for five pieces of baggage CI0301_CIV_DCDT_Order Page 2 of 6 • The excess...

  6. 2017 NZSSAA 056 (9 October 2017) [pdf, 122 KB]

    ...http://www.legislation.govt.nz/act/public/1964/0136/latest/link.aspx?id=DLM245341#DLM245341 3 (iv) as that term is used in the Income Tax Assessment Act 1957, from which the person, employer, or other relevant person must make a tax deduction under Part 2 of that Act. [4] Section 79 in its current form which is set out above replaced an earlier form of the legislation on 10 April 2015, as inserted by s 6 of the Social Security Amendment Act 2015. The previous form of the...

  7. N Ltd v TC [2019] NZDT 1364 (25 September 2019) [pdf, 220 KB]

    ...liable to pay that amount. 15. Based on the proportional liability finding at point 11, Ms C is liable to pay 80% of $11,937.63, being $9550.10. Referee: Date: 25 September 2019 CI0301_CIV_DCDT_Order Page 4 of 4 Information for Parties Rehearings You can apply for a rehearing if you believe that something prevented the proper decision from being made: for example, the relevant information was not available or a mistake was made. If you wish to a...

  8. NQ & TQ v WQ [2023] NZDT 360 (24 July 2023) [pdf, 106 KB]

    ...document or his bank records and if it that was incorrect, then it would be normal to expect an objection to be raised to that by WQ. g. It was suggested that WQ was previously used to dealing with payments by way of cheque in [country] and this form of advance was unknown to him and he did not read it or understand it. I find this suggestion unlikely. It is the transfer of a substantial amount of moneyback in 2005 and is the only record of it. It is reasonable and more likely than n...

  9. HA v CQ Ltd [2023] NZDT 626 (13 November 2023) [pdf, 225 KB]

    ...that the applicant’s claim must fail and is accordingly dismissed. Referee: K. Armstrong Date: 13 November 2023 Page 4 of 4 Information for Parties Rehearings You can apply for a rehearing if you believe that something prevented the proper decision from being made: for example, the relevant information was not available at the time. If you wish to apply for a rehe...

  10. TTPPR-2 Defendants application for stay of civil proceeding [pdf, 321 KB]

    Form 2 r 7 Defendant’s application for stay of civil proceeding SECTIONS 9 AND 22, TRANS-TASMAN PROCEEDINGS ACT 2010 (NZ) [Insert heading] TO THE REGISTRAR OF THE [New Zealand commencement court or tribunal] at [place] AND TO [name of other party/parties to be served with the application] This document notifies you that the defendant [name] applies to the [New Zealand commencement court or tribunal] under section 22 of the...