- Dispute over backdated GST registration
- Taxpayer registered for GST in early 2021, deregistered in mid-2021, and re-registered in 2023
- Agent requested backdated registration, denied by CCS
- Taxpayer purchased properties for development
- Main issues: voluntary vs mandatory registration, Commissioner’s discretion
- TCO decided registration was voluntary, CCS’s decision not to backdate was correct
- Effective date of registration depends on voluntary or mandatory registration
- Commissioner may determine date of registration based on circumstances
Source: taxtechnical.ird.govt.nz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "New Zealand"
- Central Otago Man Jailed for $133,000 GST Fraud Using Fake Business Expenses
- GST Guidance on Payment Processing Services Supplied to Merchants: Draft Interpretation Statement Released
- GST Input Tax Deductions for Secondhand Goods: Requirements, Exceptions, and Associated Persons
- Understanding “Payment” for GST: Timing, Tax Periods, and Input Tax Deductions
- GST Input Tax Deduction Requirements for Secondhand Goods: Summary Fact Sheet
