Issued
2011
Decision
22 Aug 2011
Appeal Status
No right of appeal

GST deregistration issue to be heard by the Supreme Court

2011 case note – leave to appeal granted - GST deregistration issue to be heard by the Supreme Court.

Case
Lewis Gaire Herdman Thompson v Commissioner of Inland Revenue
Legal terms
Deregistration, GST

Summary

The Supreme Court has granted the appellant leave to appeal.

Impact of decision

The case law on deregistration as set out in Lopas v Commissioner of Inland Revenue (2006) 22 NZTC 19,726 (CA) may be reviewed and either confirmed or overruled.

Facts

Mr Thompson (the appellant) applied to the Supreme Court for leave to appeal the decision of the Court of Appeal dated 5 April 2011.

Decision

The Supreme Court granted the appellant leave to appeal on the following grounds:

  1. When did the appellant become entitled to be de-registered for GST purposes?
  2. In light of that determination, and the circumstances in which they took place, did the second and third sales of land attract GST?

Goods and Services Tax Act 1985