Tax Dispute: Residency, Deductions, and Penalties in New Zealand Taxation Law

• Summary of technical decision on income tax and GST deductions
• Decision date: 3 May 2024, Issue date: 15 October 2024
• Disclaimer: Document is a summary and not official advice
• Summary of facts: Taxpayer arrived in NZ in 2020, left in 2022, issues with GST returns and income tax
• Dispute with Customer Compliance Services, Inland Revenue
• Main issues: Taxpayer residency, entitlement to income tax and GST deductions

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.

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