Jeffrey George Lopas and Lorraine Elizabeth McHerron v The Commissioner of Inland Revenue - SC 2/2006

Civil - tax - whether "the amount specified for the purposes of s 51(1)" in the Goods and Services Tax Act 1986, s 52(1) refers only to the monetary sum specified in s 51(1)(a) or to s 51(1) as a whole (including the exclusions in paras (c) and (d)) - whether the Commissioner of Inland Revenue can advance submissions contrary to propositions of law contained in the Commissioner's Statement of Position. CA 253/04 30 November 2005