Your trusted CPD partner


Taxation Update

NZ $45.00
This book is only available in PDF format
Author(s): Peter McLeod, Rob Macdonald
Published: 13 August, 2001
Pages: 68



The first part of this paper deals with GST, and more specifically, the major amendments to the Goods and Services Tax Act 1985 (the “GST Act”) arising from the first comprehensive legislative review of that Act. Minor amendments of interest are also noted. Two statements recently issued by the Commissioner of Inland Revenue are also discussed.

The second part contains case studies which are mostly GST-orientated. Answers are provided separately. These answers are only “proposed solutions” and are not intended to be definitive.

The third part deals with the new regime for taxing minor beneficiaries of trusts.

The fourth part discusses future developments and, in particular, the recent release of the Tax Review 2001 Issues Paper. It also suggests that there is a possible need for the Inland Revenue to refocus its legislative programme.

The fifth part presents recent tax cases of general interest.


Content outline

  • Recent amendments to the GST Act
    • GST discussion document
    • The Taxation (GST and Miscellaneous Provisions) Act 2000
    • Increase in registration threshold (s 51) 3 Services supplied to non-residents which are consumed in New Zealand (s 11A(2))
    • Zero-rating the supply of a taxable activity as a going concern (s 11(1)(m))
    • Zero-rating of the export of information services (s 11A(1)(l))
    • Limitation on secondhand goods input tax credits (s 3A)
    • Value of supplies on GST deregistration (s 10(7A))
    • Deferred settlements (s 19D)
    • Thresholds
    • Open-market value uplift (s 10(3) and s 10(3A))
    • Supply of property by way of lease (s 14(1)(cb) and s 14(2))
    • Debt collection services (s 3(4))
    • Anti-avoidance (s 76)
    • Commissioner’s statements
  • Case studies
  • Trust topics
    • Beneficiary income of minors
  • Future developments
    • The Tax Review 2001
  • Recent tax cases
View contents page


You might also be interested in ...

Registrant Details

Use this window to add all the registrants you wish to register on behalf of. If you want to attend the course also, ensure you add yourself as one of the registrants. Make sure you press ‘save’ after adding each new registrant.

Proceed to Checkout

Cross Leases - key issues

Publication Date: 28-Feb-2022

Authors: Joanna Pidgeon, Ben Thomson

NZ $35.00

Multiple Registration

PRA Intensive - keeping ahead of the pack 2020

Publication Date: 26-Jun-2020

Chair: Simon Jefferson QC Authors: Grant Allan, Dr Andrew Butler, Vanessa Bruton QC, Lady Deborah Chambers QC, Angela Corry, Philippa Fee, The Honourable Paul Heath QC, Isaac Hikaka, Lynda Kearns, Professor Nicola Peart

NZ $155.00

Multiple Registration
freephone (within NZ)
0800 333 111

[email protected]

04 472 7837
Level 4, 17-21 Whitmore Street
Wellington 6011

DX SP 20202
PO Box 5041
Wellington 6140
New Zealand