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
- anti-avoidance, scheme
- 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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