NZ Court Decisions

Recent decisions

ID Tours New Zealand Limited v Commissioner of Inland Revenue [2015] NZHC 483

All decisions

Almond Properties v The Commissioner of Inland Revenue [2003] NZCA 221

  • GST refunds, delay in payment by Commissioner pending investigation
  • LawCite link

Contract Pacific Ltd v CIR [2010] NZSC 136

  • GST refunds, obligation of Commissioner to pay refunds pending investigation
  • LawCite link

Ch’elle Properties (NZ) Limited v Commissioner of Inland Revenue [2007] NZCA 256

Contract Pacific Ltd v CIR [2010] NZSC 136

The Commissioner of Inland Revenue v Edgewater Motel Limited [2002] NZCA 293

  • power of sale by mortgagee, GST obligations of mortgagee
  • LawCite link
  • sale of going concern, whether supply of tenancy or licence, whether agreement in writing
  • LawCite link

FB Duvall Limited v Commissioner of Inland Revenue [2011] NZHC 1783

  • application for judicial review of Commissioner’s refusal to accept late objections to GST assessments – whether open to Commissioner, having determined for income tax purposes that no services are supplied in return for the payment assess for GST on the basis that the payment is made in return for a supply of services – scope of ‘supply’

Glenharrow Holdings Ltd v CIR [2008] NZSC 116

  • second hand goods, input tax credit, anti-avoidance
  • LawCite link

The Commissioner of Inland Revenue v Gulf Harbour Development Limited [2004] NZCA 263

  • sales of shares in golf club, whether supply of financial services
  • LawCite link

ID Tours New Zealand Limited v Commissioner of Inland Revenue [2015] NZHC 483

  • Decision of the Commissioner to re-register a taxpayer who had de-registered for GST before disposing of real property
  • amendment by Commissioner of date of cancellation of registration to impose GST obligation
  • application for leave to appeal denied – [2006] NZSC 56
  • LawCite link

Commissioner of Inland Revenue v Lundy Family Trust [2005] NZCA 269

Montgomerie v The Commissioner of Inland Revenue [2000] NZCA 16

  • GST on recoveries of voidable preferences by liquidator
  • LawCite link

Commissioner of Inland Revenue v Motorcorp Holdings Limited [2005] NZCA 33

  • sale of property,timing mismatch between cash and accruals, validity of tax invoices
  • LawCite link
  • acquisition of land, gst refund, application for summary judgment
  • LawCite link

Stiassny and others v Commissioner of Inland Revenue [2012] NZSC 106

  • GST on certain payments made by parent company re warranties on new motor vehicles, whether consideration for supply of repair services
  • LawCite link
  • whether sale of shares in company zero-rated as the sale of a going concern
  • Judgment appealed from – [2010] NZHC 1663; (2010) NZTC 24,551

Thompson v Commissioner of Inland Revenue [2011] NZCA 132

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