- New Zealand Inland Revenue issued Technical Decision Summary No. 24/10 regarding GST registration date requirement
- Taxpayer deregistered from GST in mid-2021 and tried to register again with a backdated date
- Inland Revenue approved registration but refused to backdate it
- Taxpayer sought clarity on voluntary nature of registration application and validity of decision to not backdate
- Tax Counsel Office decided application was voluntary and CCS decision was correct
Source: news.bloombergtax.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.
