NZ Taxation Review Authority

Recent cases

Smith v Commissioner of Inland Revenue [2016] NZTRA 9

  • whether the taxpayer had commenced the activity of vineyard and farming – whether attempts of taxpayer to purchase land and machinery (which did not proceed) were properly described as a business activity or preparatory steps towards a business activity

Cases (A-Z)

A and the Commissioner of Inland Revenue [2006] NZTRA 2

  • purchase of land, whether purchased as trustee or in own right, going concern, input tax credits
  • LawCite link
  • legal costs, entitlement to input tax credits, creditable acquisition
  • LawCite link

DGW, RLW and LWN Ltd and The Commissioner of Inland Revenue [2007] NZTRA 4

  • Commissioner’s discretion to waive requirement to issue tax invoice
  • LawCite link
  • whether GST payable on receipt of government grants and subdues
  • LawCite link
  • property development, timing mismatch on deferred settlement, anti-avoidance
  • LawCite link
  • costs for relocation of house, input tax credits
  • LawCite link

Disputant A v Commissioner of Inland Revenue [2013] NZTRA 11 –

  • whether the disputant and Company O were “associated companies” because they were both controlled by same individual

Objector Company B v Commissioner of Inland Revenue [2012] NZTRA 4

  • whether taxpayer entitled to register for GST, whether entitled to input tax credits

Objector Company C v Commissioner of Inland Revenue [2012] NZTRA 4

  • whether taxpayer entitled to register for GST, whether entitled to input tax credits

Smith v Commissioner of Inland Revenue [2016] NZTRA 9

  • whether the taxpayer had commenced the activity of vineyard and farming – whether attempts of taxpayer to purchase land and machinery (which did not proceed) were properly described as a business activity or preparatory steps towards a business activity
  • whether taxpayer could retrospectively cancel GST registration
  • LawCite link

Trustees of the B Trust v Commissioner of Inland Revenue [2013] NZTRA 5

  • whether taxpayer carrying on a taxable activity in respect of the purchase, development and sale of homes which were used as principal place of residence for short periods of time

X (An Exporter) v Commissioner of Inland Revenue [2013] NZTRA 4

  • whether the supply of stainless steel spheres to a UK based company zero-rated as an export of goods – whether goods exported or used in New Zealand first in the manufacture of a sculpture and subsequently exported to the UK by another party

X and the Commissioner of Inland Revenue [2012] NZTRA 07 

  • whether taxpayer entitled to be registered for GST and claim input credits as a property developer – whether carrying on a “taxable activity”
  • My analysis of the case can be accessed here.
  • whether disposal of prize received by sports club subject to GST, distinction between “gift” and “prize”
  • LawCite link
  • property development, timing mismatch, anti-avoidance
  • LawCite link
  • legal fees, entitlement to input tax credits, creditable purpose
  • LawCite link
  • sale of property by mortgagee, whether entitled to input tax credits for costs associated with sale
  • LawCite link
  • sale of residential property, whether exempt as leased residential premises
  • LawCite link
  • purported acquisition of property, entitlement to input tax credits, whether acquisition took place
  • LawCite link

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