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Taxation Update

NZ $45.00
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
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