Annotated GST Act – Chapter 2 – Part 2-5 – Divisions 23-25

Division 23 – Who is required to be registered and who may be registered

GST Regulations

Division 25 – How you become registered, and how your registration can be cancelled

Subdivision 25A – How you become registered

25.1 When you must apply for registration

International cases

Lewis G H Thompson v Commissioner of Inland Revenue [2012] NZSC 36 – decision of the Commissioner to re-register a taxpayer who had de-registered for GST before disposing of real property

Subdivision 25B – How your registration can be cancelled

Cases

Guru 4U and Commissioner of Taxation [2014] AATA 740 – as the taxpayer was not carrying on an enterprise in the Relevant Period, the Commissioner was correct in cancelling its GST registration

International cases

Lopas v The Commissioner of Inland Revenue [2005] NZCA 292 – amendment by Commissioner of date of cancellation of registration to impose GST obligation – application for leave to appeal denied – [2006] NZSC 56

International cases

Thompson v Commissioner of Inland Revenue [2011] NZCA 132 – sale of land after de-registration, whether taxable supplies – application for leave to appeal (successful) [2011] NZSC 91 -first instance – [2009] NZHC 1105

T and Commissioner of Inland Revenue [2010] NZTRA 12 – whether taxpayer could retrospectively cancel GST registration