Application for summary judgment — GST registered — breach of warranty — tax credit — Interest on Money Claims Act 2016, s 10 — Holdaway v Ellwood [2019] NZHC 792. The plaintiff applied for summary judgment against the defendant. The defendants had sold the plaintiff a 40 hectare rural block and on the front page of the Agreement for Sale and Purchase the defendants had stated that they were not GST registered. In reality, they were GST registered and this resulted in the plaintiffs having to repay a tax credit they were given by the IRD. The defendants had no serious arguable defence to the claim and so the Judge awarded the plaintiff $106,965,52. Costs and interest were also awarded in favour of the plaintiff. Judgment Date: 31 January 2020.