- 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.
