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

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

23.1     Explanation of division

23.5     Who is required to be registered

23.10   Who may be registered

23.15   The registration turnover threshold

GST Regulations

23.15.01   Registration turnover threshold (other than for non-profit bodies)

23.15.02   Registration turnover threshold for non-profit bodies

23.20   Not registered for 4 years

23.99   Special rules relating to who is required to be registered or who may be registered

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

25.5     When the Commissioner must register you

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

25.10   The date of effect of your registration

25.15   Effect of backdating your registration

25.49   Special rules relating to registration

Subdivision 25B – How your registration can be cancelled

25.50   When you must apply for cancellation of registration

25.55   When the Commissioner must cancel registration

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

25.57   When the Commissioner may cancel your registration

25.60   The date of effect of your cancellation

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

25.65   Effect of backdating your cancellation of registration

25.99   Special rules relating to cancellation of registration

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