We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-3 of 3

Obligation of receivers of mortgagees to return GST on proceeds of mortgagee sale

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • June 6 2012

In Simpson v Commission of Inland Revenue (2012) 25 NZTC 20-119 (CA) the Court of Appeal held that receivers of a mortgagee which is not registered for GST must still account to Inland Revenue for GST on a mortgagee sale

Doing business in New Zealand

  • Simpson Grierson
  • -
  • New Zealand
  • -
  • June 1 2012

This guide introduces you to New Zealand's business and trading environment, with particular focus on legal and regulatory matters

Recent GST cases address commissioner's priority to GST in insolvency and criteria for deregistration

  • Russell McVeagh
  • -
  • New Zealand
  • -
  • May 31 2012

Those statements from the Supreme Court and Court of Appeal should be refreshing reading for tax advisors