The main issues in this case were:
▪ Did the Taxpayer carry on a taxable activity for GST purposes? If so, did the
Taxpayer claim input tax they were not entitled to?
▪ Was the Taxpayer liable for a shortfall penalty for evasion or a similar act?
TCO decided that:
▪ The Taxpayer did not have a taxable activity in the disputed periods. As a result
the GST assessments made by CCS for the disputed periods were confirmed.
Similarly, CCS’s decision to cancel the Taxpayer’s GST registration from the start
date was also confirmed
Source: govt.nz
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