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TIB index based from the NZ Tax Information Bulletin - kwister.net
Category goods-and-services-tax

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03 Apr 2025


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Volume 26 issue 001RULE IN MANNIX UPHELD
Volume 26 issue 001UNSUCCESSFUL CLAIM FOR RECOVERY OF A STATUTORY DEBT OWING UNDER SECTION 46 OF THE GOODS AND SERVICES TAX ACT, UNSUCCESSFUL APPLICATION FOR JUDICIAL REVIEW
Volume 26 issue 004REWRITE ADVISORY PANEL REMEDIAL ITEMS - WITHHOLDING OF TAX FROM SCHEDULAR PAYMENTS
Volume 26 issue 005QB 14/03: GST - TRANSFER OF INTEREST IN A PARTNERSHIP
Volume 26 issue 006Revenue Alert: RA 14/01: DONATIONS TAX CREDIT - WHETHER PAYMENTS MADE TO A PRIVATE EDUCATION CENTRE OR CHILDCARE CENTRE ARE GIFTS AND THE DONOR ENTITLED TO A DONATIONS TAX CREDIT; WHETHER PAYMENTS ARE LIABLE TO GST
Volume 26 issue 007OTHER POLICY MATTERS - GST
Volume 26 issue 007OTHER POLICY MATTERS - GST - DWELLING DEFINITION - RETIREMENT ACCOMMODATION
Volume 26 issue 007OTHER POLICY MATTERS - GST - CHANGE OF TAX RESIDENCY FOR GST PURPOSES
Volume 26 issue 007OTHER POLICY MATTERS - GST - DIRECTORS FEES
Volume 26 issue 007OTHER POLICY MATTERS - GST - SURRENDERS AND ASSIGNMENTS OF INTERESTS IN LAND
Volume 26 issue 007OTHER POLICY MATTERS - GST - PROCUREMENT OF A LEASE
Volume 26 issue 007OTHER POLICY MATTERS - GST - ZERO-RATING TOOLING COSTS
Volume 26 issue 007OTHER POLICY MATTERS - GST - ZERO-RATED SERVICES SUPPLIED TO NON-RESIDENTS
Volume 26 issue 007OTHER POLICY MATTERS - GST - NON-PROFIT BODIES EXEMPTION
Volume 26 issue 007OTHER POLICY MATTERS - GST - NON-RESIDENT REGISTRATION RULES
Volume 26 issue 007OTHER POLICY MATTERS - GST - ALLOWING INPUTS TO REGISTERED PERSONS SUBJECT TO THE DOMESTIC REVERSE CHARGE
Volume 26 issue 007OTHER POLICY MATTERS - GST - WASH-UP RULE FOR TAXABLE OR NON-TAXABLE USE
Volume 26 issue 007OTHER POLICY MATTERS - GST - TRANSITIONAL RULE FOR COMMERCIAL DWELLING ACQUISITION COSTS BEFORE 1 OCTOBER 1986
Volume 26 issue 007OTHER POLICY MATTERS - GST - TRANSITIONAL RULE FOR NEWLY DEFINED COMMERCIAL DWELLINGS
Volume 26 issue 007OTHER POLICY MATTERS - GST - SCOPE OF THE @HIRE PURCHASE@ DEFINITION
Volume 26 issue 007OTHER POLICY MATTERS - GST - OTHER REMEDIAL AMENDMENTS
Volume 26 issue 007QB 14/06: GST - HIRE FIRM SECURITY BONDS
Volume 26 issue 007GST IMPLICATIONS ON THE SUPPLY OF EQUIPMENT
Volume 26 issue 009PUBLIC RULING BR PUB 14/06: PAYMENTS MADE BY PARENTS OR GUARDIANS OF STUDENTS TO STATE SCHOOLS - GST TREATMENT
Volume 26 issue 010DECISION NOT TO REISSUE PUBLIC RULING BR PUB 08/04: PROJECTS TO REDUCE EMISSIONS PROGRAMME - GST TREATMENT
Volume 26 issue 010HIGH COURT GUIDANCE ON GST @ASSOCIATED PERSONS@ TEST
Volume 27 issue 001QB 14/13: GST - LOTTERIES, RAFFLES, SWEEPSTAKES AND PRIZE COMPETITIONS
Volume 27 issue 001QB 14/14: GST - LATE RETURN CHARGES (INCLUDING LIBRARY FINES AND PARKING OVERSTAY CHARGES)
Volume 27 issue 001RELATIONSHIP PROPERTY AGREEMENTS - GST IMPLICATIONS
Volume 27 issue 002PUBLIC RULINGS BR PUB 15/01 AND BR PUB 15/02: SECONDHAND GOODS INPUT TAX DEDUCTIONS - FISHING QUOTA, COASTAL PERMITS AND CERTIFICATES OF COMPLIANCE
Volume 27 issue 002COMMENTARY ON PUBLIC RULINGS BR PUB 15/01 AND 15/02
Volume 27 issue 003PUBLIC RULING BR PUB 15/03: GST - LEGAL SERVICES PROVIDED TO NON-RESIDENTS RELATING TO TRANSACTIONS INVOLVING LAND IN NEW ZEALAND
Volume 27 issue 003COMMENTARY ON PUBLIC RULING BR PUB 15/03
Volume 27 issue 003INPUT TAX DEDUCTIONS LIMITED UNDER S 21HB WHERE THE SUPPLIER AND THE RECIPIENT ARE ASSOCIATED PERSONS
Volume 27 issue 004Commissioner successful in associating two companies under section 2a(1) of the Goods and Services Tax Act 1985
Volume 27 issue 005TRA CONSIDERS IT HAS NO JURISDICTION TO CONSIDER GST PERIODS
Volume 27 issue 007PUBLIC RULING BR PUB 15/10: GOODS AND SERVICES TAX - DIRECTORS@ FEES
Volume 27 issue 007COMMENTARY ON PUBLIC RULING BR PUB 15/10
Volume 27 issue 007APPENDIX 1: DOES A DIRECTOR NEED TO RETURN GST ON THEIR FEES?
Volume 27 issue 009IS 15/01: GST AND THE COSTS ASSOCIATED WITH MORTGAGEE SALES
Volume 27 issue 011IS 15/02: GOODS AND SERVICES TAX - GST AND RETIREMENT VILLAGES
Volume 27 issue 011APPENDIX 1: GST SUPPLIES MADE BY RETIREMENT VILLAGES TO RESIDENTS
Volume 28 issue 001QB 15/14: GOODS AND SERVICES TAX - PROGRESS PAYMENTS ON BOATS TO BE EXPORTED BY SUPPLIER
Volume 28 issue 003Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR
Volume 28 issue 003Public Rulings BR Pub 16/01: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES HAVE BEEN PAID BEYOND SETTLEMENT - IMPLICATIONS FOR VENDOR
Volume 28 issue 003Public Rulings BR Pub 16/03: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR VENDOR
Volume 28 issue 003Public Rulings BR Pub 16/04: GOODS AND SERVICES TAX - LOCAL AUTHORITY RATES APPORTIONMENTS ON PROPERTY TRANSACTIONS WHERE THE RATES ARE IN ARREARS - IMPLICATIONS FOR PURCHASER
Volume 28 issue 003COMMENTARY ON Public Rulings BR Pub 16/01 to BR PUB 16/04
Volume 28 issue 004QB 16/02: GST - WHAT IS THE CORRECT RATE OF GST TO CHARGE ON LEGAL SERVICES PROVIDED TO NEW ZEALAND RESIDENT OWNERS OF LAND BEING COMPULSORILY ACQUIRED?
Volume 28 issue 004THE AUTHORITY FINDS NO TAXABLE ACTIVITY AND UPHOLDS THE COMMISSIONER@S REASSESSMENTS
Volume 28 issue 004INTERPRETATION OF SECTION 2A(1)(a): ASSOCIATED PERSONS FOR THE PURPOSES OF THE GOODS AND SERVICES TAX ACT 1985
Volume 28 issue 005QB 16/03: GOODS AND SERVICES TAX - GST TREATMENT OF BARE TRUSTS
Volume 28 issue 006TAXATION (RESIDENTIAL LAND WITHHOLDING TAX, GST ON ONLINE SERVICES, AND STUDENT LOANS) ACT 2016
Volume 28 issue 006TAXATION (RESIDENTIAL LAND WITHHOLDING TAX, GST ON ONLINE SERVICES, AND STUDENT LOANS) ACT 2016 - GST ON CROSS-BORDER SUPPLIES OF REMOTE SERVICES
Volume 28 issue 006QB 16/04: GOODS AND SERVICES TAX - GST TREATMENT OF PARTNERSHIP CAPITAL CONTRIBUTIONS
Volume 28 issue 009Taxation Review Authority finds no taxable activity and upholds the Commissioner@s GST reassessments and deregistration
Volume 29 issue 003BR Pub 17/03: Goods and Services Tax - traffic enforcement activities by local authorities - GST output tax on infringement fees retained - treatment of fines - GST input tax on acquisition of goods and services
Volume 29 issue 003Commentary on Public Ruling BR Pub 17/03
Volume 29 issue 004Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: SIMPLIFIED BUSINESS TAX PROCESSES - Use-of-money interest and transfers of tax
Volume 29 issue 004Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LATE PAYMENT PENALTY
Volume 29 issue 004Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Land remedials - RLWT calculation - GST
Volume 29 issue 004IS 17/03: Goods and services tax - single supply or multiple supplies
Volume 29 issue 005TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017
Volume 29 issue 005TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST and capital raising costs
Volume 29 issue 005TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Agents acting for purchasers
Volume 29 issue 005TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: No apportionment for de minimis exempt use
Volume 29 issue 005TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: Output tax by purchaser who acquires zero-rated land
Volume 29 issue 005TAXATION (ANNUAL RATES FOR 2016-17, CLOSELY HELD COMPANIES, AND REMEDIAL MATTERS) ACT 2017: GST group filing - liability of departing member for unpaid tax
Volume 29 issue 006QB 17/04: Goods and services tax - whether a racing syndicate can be a registered person
Volume 29 issue 006Commissioner@s operational position on horse racing syndicates incorrectly registered for GST
Volume 29 issue 007A question of standing
Volume 29 issue 008Court of Appeal indicates that the statutory notice requirements regarding the payment of GST in property transactions cannot be waived
Volume 29 issue 009OS 17/01: GST and costs associated with mortgagee sales
Volume 29 issue 010IS 17/08: Goods and services tax - compulsory zero-rating of land rules (general application)
Volume 29 issue 011SPS 17/02 Six-monthly GST return filing
Volume 29 issue 011Court of Appeal confirms who can file a GST return
Volume 30 issue 002Part of claim that did not comply with strict procedural requirements struck out by Taxation Review Authority
Volume 30 issue 003QB 18/06: Can a registered person issue a combined tax invoice and credit or debit note?
Volume 30 issue 005Company liquidator who misapplied GST refund ordered to pay compensation
Volume 30 issue 007BR Pub 18/06: Goods and services tax - payments made by parents to state and state integrated schools
Volume 30 issue 008IS 18/02: Goods and services tax - GST treatment of distributions made by a trading trust to a beneficiary
Volume 30 issue 008SPS 18/03: Effective date of GST registrations
Volume 30 issue 008Enforcement Proceedings, Judicial Review and Interim Relief
Volume 30 issue 009BR Pub 18/07: Income tax and goods and services tax - writing off debts as bad
Volume 30 issue 009Notice of withdrawal of a public ruling - BR Pub 05/01 Bad debts - writing off debts as bad
Volume 30 issue 009QB 18/14: GST treatment of fees that suppliers charge customers for using a credit or debit card
Volume 30 issue 009The Authority confirmed the assumption that all matters at issue are to be determined in one trial because that would normally be the most expeditious and efficient manner for dealing with a proceeding
Volume 30 issue 010IS 18/04: Goods and services tax - single supply or multiple supplies
Volume 30 issue 011Horse racing club entitled to GST input deduction on stakes paid to GST-registered riders and trainers
Volume 30 issue 011Parents payments to private school were not unconditional gifts, but were consideration for the supply of education services and subject to GST
Volume 31 issue 001IS 18/07: Goods and services tax - zero-rating of services related to land
Volume 31 issue 001QB 18/15: GST - when will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated?
Volume 31 issue 002OS 19/01: Exemption from electronic filing
Volume 31 issue 004Modernising tax administration - Other items - INCREMENTAL LATE PAYMENT PENALTIES ON IMPUTATION AND MAORI AUTHORITY CREDIT ACCOUNTS
Volume 31 issue 004Other policy matters - TAX STATUS OF PUBLIC PURPOSE CROWN CONTROLLED COMPANIES AND PUBLIC AUTHORITIES
Volume 31 issue 004Other policy matters - GST AND ASSETS SOLD BY NON-PROFIT BODIES
Volume 31 issue 004Remedial items - GST REMEDIAL AMENDMENTS
Volume 31 issue 004Remedial items - FINANCIAL ARRANGEMENT RULES - TREATMENT OF SOME FOREIGN CURRENCY AGREEMENTS FOR THE SUPPLY OF GOODS AND SERVICES
Volume 31 issue 006QB 19/09: Can I register for GST if I supply short-stay accommodation to guests in my home or holiday home?
Volume 31 issue 006High Court clarifies that the insuring of an identified risk is not a financial service and the premia paid are not exempt from tax pursuant to ss 3(1)(h) and 3(1)(l) of the Goods and Services Tax Act 1985
Volume 31 issue 007QB 19/11: GST - administrative or management services provided by an unincorporated body to its members
Volume 31 issue 008GST on low-value imported goods
Volume 31 issue 008GST on low-value imported goods - Scope of the new GST rules
Volume 31 issue 008GST on low-value imported goods - Distantly taxable goods supplied to GST-registered businesses
Volume 31 issue 008GST on low-value imported goods - Special rules for certain businesses
Volume 31 issue 008GST on low-value imported goods - Marketplaces
Volume 31 issue 008GST on low-value imported goods - Redeliverers
Volume 31 issue 008GST on low-value imported goods - New Zealand-resident agents
Volume 31 issue 008GST on low-value imported goods - Preventing double taxation
Volume 31 issue 008GST on low-value imported goods - Vouchers
Volume 31 issue 008GST on low-value imported goods - Converting foreign currency amounts to New Zealand dollars
Volume 31 issue 008GST on low-value imported goods - Methods for electronic marketplaces and redeliverers to determine GST treatment of supplies
Volume 31 issue 008GST on low-value imported goods - Reverse charge (GST-registered recipient of remote services)
Volume 31 issue 008GST on low-value imported goods - Administration of the supplier registration system
Volume 31 issue 008GST on low-value imported goods - Optional rules aimed at reducing costs for suppliers
Volume 31 issue 008Other policy changes - GST EXEMPTION FOR RESIDENTIAL PROPERTY THAT IS SOLD AFTER BEING SUB-LET FOR FIVE OR MORE YEARS
Volume 31 issue 008Remedial amendments - GST - CAPITAL RAISING COSTS
Volume 31 issue 008Remedial amendments - GST - DEFINITION OF @ASSOCIATED PERSONS@
Volume 31 issue 008Remedial amendments - TREATMENT OF ARRANGING SERVICES RELATING TO GOODS OFFSHORE
Volume 31 issue 009QB 19/12: What is the fringe benefit tax, GST and income tax treatment of an employee contribution to a fringe benefit?
Volume 32 issue 001Commissioner successful in donations GST case
Volume 32 issue 002CS 20/01: GST liability for insurance and settlement payments to third party claimants - Section 5(13) of the Goods and Services Tax Act 1985
Volume 32 issue 004AMEND THE DATE A GOODS AND SERVICES TAX CREDIT BECOMES AVAILABLE FOR A TAXPAYER TO USE
Volume 32 issue 004SELF-CORRECTING CERTAIN ERRORS IN SUBSEQUENT RETURNS
Volume 32 issue 004GST DEDUCTIONS FOR CAPITAL RAISING COSTS OF PARTICIPATORY SECURITIES
Volume 32 issue 004GST ON LOW-VALUE IMPORTED GOODS REMEDIALS
Volume 32 issue 005COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - GST ON COVID-19 RELATED SOCIAL ASSISTANCE PAYMENTS
Volume 32 issue 006COV 20/03: Variation of the application of s 15D(2) Goods and Services Tax Act 1985 to extend time to make an application to change GST taxable period
Volume 32 issue 006IS 20/02: Goods and services tax - supplies by New Zealand hunting outfitters and taxidermists to overseas hunters
Volume 32 issue 006IS 20/04: Goods and services tax: GST treatment of short-stay accommodation
Volume 32 issue 006CS 20/02: Trophy hunting and the GST treatment of the @Trophy Fee@
Volume 32 issue 006CSUM 20/05: Taxpayer ordered by Court of Appeal to pay increased security for costs
Volume 32 issue 007BR PUB 20/06: Income Tax and Goods and Services tax - Director@s liability and the COVID 19 @safe harbour@ in schedule 12 to the Companies Act 1993
Volume 32 issue 007IS 20/05: GOODS AND SERVICES TAX - SUPPLIES OF RESIDENCES AND OTHER REAL PROPERTY
Volume 32 issue 008COV 20/09: Variation to sections 52(3) and 52(4) of the Goods and Services Tax Act 1985
Volume 32 issue 009Infrastructure Funding and Financing Act 2020
Volume 32 issue 010CS 20/05: GST treatment of payments received by a GST registered body corporate from the Ministry of Business, Innovation and Employment under the Leaky Homes Financial Assistance Package
Volume 32 issue 011COV 20/11: Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period
Volume 34 issue 005IS 22/02: GST and finance leases
Volume 34 issue 005IS 22/02: GST and finance leases - Classifying finance leases – time of supply
Volume 34 issue 005IS 22/02: GST and finance leases - Classifying finance leases – Agreements with options to purchase
Volume 34 issue 005IS 22/02: GST and finance leases - Agreements to purchase goods by instalment payments
Volume 34 issue 005IS 22/02: GST and finance leases - When finance leases are agreements to hire
Volume 34 issue 005IS 22/02: GST and finance leases - When finance leases are third category agreements
Volume 34 issue 005Accounting for GST on finance leases
Volume 34 issue 005Accounting for GST on finance leases - Hire purchase agreements
Volume 34 issue 005TDS 22/06: GST input tax deductions# income tax deductions# understated income# shortfall penalties
Volume 34 issue 006BR Pub 22/07: Goods and Services Tax – Importers and input tax deductions
Volume 34 issue 006Notice of Withdrawal of Public Ruling BR PUB 06/03
Volume 34 issue 006QB 22/03: GST – Customs brokers and GST levied by Customs
Volume 34 issue 006QB 22/04: GST – Importers and recalculated GST
Volume 34 issue 006TDS 22/05: Whether weathertightness payments by the Crown are subject to GST
Volume 34 issue 007TDS 22/09: GST: Private recreational pursuit or hobby# taxable activity
Volume 34 issue 007TDS 22/10: GST – Whether property sale is zerorated. Time bar.
Volume 34 issue 008TDS 22/14: GST and income tax: Liable as agent for tax obligations of a company?
Volume 34 issue 008TDS 22/16: Non-resident supplier – application for GST registration
Volume 34 issue 009QB 22/07: Income Tax and Goods and Services Tax - Treatment of bloodstock breeding
Volume 34 issue 011QB 22/08: Goods and Services Tax – Payments made by parents to private schools
Volume 34 issue 011TDS 22/19: Whether weathertightness payments by the Crown are subject to GST
Volume 35 issue 004OP 23/01: Commissioner’s operational position on professional directors and board members incorrectly registered for GST
Volume 35 issue 005QB 23/04: Goods and Services Tax - Payments made by parents to childcare centres
Volume 35 issue 006IS 23/03: GST – Section 58: Specified agents of incapacitated persons# and mortgagees in possession

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