Recent decisions
ID Tours New Zealand Limited v Commissioner of Inland Revenue [2015] NZHC 483
- whether supplies of advisory services to cruise lines, incentive houses and overseas travel agents is zero rated – appeal of decision in Disputant and Commissioner of Inland Revenue [2014] NZTRA 13 – appeal dismissed
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
- anti-avoidance
- application for leave to appeal denied – [2007] NZSC 73
- first instance – [2005[ NZHC 190
- LawCite link
- whether agreement the sale of going concern
- application for leave to appeal denied – [2010] NZSC 139
- LawCite link
Contract Pacific Ltd v CIR [2010] NZSC 136
- GST refunds, obligation of Commissioner to pay refunds pending investigation
- First instance – [2008] NZHC 1733
- LawCite link
The Commissioner of Inland Revenue v Edgewater Motel Limited [2002] NZCA 293
- power of sale by mortgagee, GST obligations of mortgagee
- LawCite link
Education Administration Limited v Commissioner of Inland Revenue [2010] NZHC 663
- anti-avoidance
- LawCite link
Fatax Limited (in liquidation) v Commissioner of Inland Revenue [2002] NZCA 269
- 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
- whether supplies of advisory services to cruise lines, incentive houses and overseas travel agents is zero rated – appeal of decision in Disputant and Commissioner of Inland Revenue [2014] NZTRA 13 – appeal dismissed
- 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
- adjustments for change of purpose
- LawCite link
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
- GST on warranty payments on imported cars
- LawCite link
- 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
- whether receivers of mortgagee selling real property personally liable for GST – to see my post on this case, click here.
- decision of High Court – Simpson v Commissioner of Inland Revenue [2011] NZHC 490
- Special leave granted by Supreme Court – [2012] NZSC 62
Stiassny and others v Commissioner of Inland Revenue [2012] NZSC 106
- whether receivers of partners personally liable for GST of the partnership – whether entitled to recover GST paid because of mistake of law
- to see my post click here
- decision of Court of Appeal – Commissioner of Inland Revenue v Stiassny [2012] NZCA 93 – whether receivers of partners personally liable to pay GST on sale by partnership, whether right to refund on the basis that GST paid because of a mistake of law – my analysis of the decision – here
- decision of High Court – Stiassney v Commissioner of Inland Revenue [2010] NZHC 1935
- 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
- sale of land after de-registration, whether taxable supplies
- application for leave to appeal (successful) [2011] NZSC 91
- First instance – [2009] NZHC 1105
- LawCite link
All about GST in Australia 