New Zealand’s Inland Revenue published on 16 June 2023 a Technical Decision Summary (TDS) (TDS 23/08) looking at the GST returns of a taxpayer providing tax advisory and accounting services. A TDS is a summary of adjudication or private ruling decisions made by the Tax Counsel Office (TCO). They are intended to provide a little more guidance as to Inland Revenue’s legal interpretation process.
Source: taxathand.com
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