New Zealand GST Registration Date Requirements: Clarification

• New Zealand Inland Revenue issued Technical Decision Summary No. 24/10 on May 28
• Clarification on requirements for GST registration date
• Taxpayer deregistered from GST in mid-2021 and later tried to re-register with a backdated date
• Customer and Compliance Services approved registration but refused to backdate it
• Taxpayer questioned if registration application was voluntary and if decision not to backdate was valid
• Tax Counsel Office concluded application was voluntary and decision not to backdate was correct based on facts of dispute

Source: globalvatcompliance.com

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.

---

---