Commissioner of Inland Revenue v Motorcorp Holdings Ltd and Ors

[2005] NZCA 33
CA17/04

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Between: Commissioner of Inland Revenue - Appellant
And: Motorcorp Holdings Ltd - First Respondent
        BMW New Zealand Ltd - Second Respondent
        Continental Vehicle Distributors Ltd - Third Respondent
        German Motor Distributors Ltd - Fourth Respondent
        Daimler Chrysler New Zealand Ltd - Fifth Respondent
        European Motor Distributors New Zealand Ltd - Sixth Respondent
        Schofield and Co Ltd - Seventh Respondent
        Hyundai Automotive New Zealand Ltd - Eighth Respondent
        Scandinavian Vehicle Distributors Ltd - Ninth Respondent

Court:

Judges: McGrath J
Hammond J
William Young J

Hearing date: 15 February 2005
Judgment date: 7 March 2005

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ORDER

A - The appeal is allowed. Counsel to settle the form of any consequential directions or orders. Leave reserved to apply, by memoranda, in the event same cannot be settled.

B - The cross-appeals are dismissed.

C - The Commissioner will have costs in the High Court on the 3B scale, together with reasonable disbursements, if necessary as fixed by the Registrar of the High Court.

D - In this Court, the Commissioner will have costs of $10,000, together with reasonable disbursements, if necessary as fixed by the Registrar of this Court.

E - Both awards of costs and disbursements are against all the respondents, jointly and severally.