Anticipated liabilities under warranties remaining unexpired

Case Law – Commissioner of Inland Revenue (New Zealand) v. Mitsubishi Motors Ltd. [1995] BTC 398

Supply of goods or services

Extended warranty

Commentary – Indirect Tax Reporter ¶10-480

Generally

Commentary – Indirect Tax Reporter ¶10-480

Manufacturer's warranty

Commentary – Indirect Tax Reporter ¶10-480

Used cars, output tax

Commentary – Indirect Tax Reporter ¶18-585