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.
Goods and Services Tax Act 1985
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.
Mr Thompson (the appellant) applied to the Supreme Court for leave to appeal the decision of the Court of Appeal dated 5 April 2011.
The Supreme Court granted the appellant leave to appeal on the following grounds:
- When did the appellant become entitled to be de-registered for GST purposes?
- In light of that determination, and the circumstances in which they took place, did the second and third sales of land attract GST?