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Lewis Gaire Herdman Thompson v The Commissioner of Inland Revenue - SC 52/2011

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Summary

Civil Appeal – Tax – The appellant deregistered for GST from 30 November 1999 – Commissioner of Inland Revenue later made tax assessments on the basis that the appellant was not able to deregister at this time because of subsequent land transactions – Whether there were reasonable grounds for the Court of Appeal to make a finding of fact that the appellant would have made taxable supplies greater than $30,000 through these transactions after deregistration – Whether the Court of Appeal was correct to set the end of the appellant’s GST period at 31 January 2001 instead of February 2000.  [2011] NZCA 132  CA 580/2009

Result

Appeal dismissed.
Costs of $15,000 plus disbursement to the respondent.
10 May 2012.

Related Documents

Leave judgment - leave granted — sc 52 2011 lewis gaire herdman thompson v cir leave judgment (PDF 7 KB)

Substantive judgment — sc 52 2011 thompson v cir (PDF 209 KB)

Additional Information

Dates The application for leave to appeal is granted on the following grounds:

A When did the appellant become entitled to be de-registered for GST purposes?

B In light of that determination, and the circumstances in which they took place, did the second and third sales of land attract GST?

22 August 2011.

Hearing 1 March 2012.
Elias CJ, Blanchard, Tipping, McGrath, William Young JJ.
Decision reserved.