- 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.
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













