Vol 32 No 10
Issued
30 Oct 2020

TIB - November 2020

Commissioner's statement

CS 20/05: GST treatment of payments received by a GST registered body corporate from the Ministry of Business, Innovation and Employment under the Leaky Homes Financial Assistance Package

Legal decisions - case summaries

  • The Commissioner of Inland Revenue v Tower City Holdings Limited
  • Court of Appeal finds tax avoidance, but no shortfall penalties for taking an unacceptable tax position