by Munro Benge | Dec 6, 2018 | Technical Updates
In its recent decision in McGuire v Secretary for Justice [2018] NZSC 116, 27 November 2018, the Supreme Court unanimously dismissed the appeal and also held that Joint Action Funding had been incorrectly decided by the Court of Appeal. Before Joint Action Funding,...
by Munro Benge | Dec 6, 2018 | Technical Updates
The High Court has held that the Commissioner was entitled to recover the costs contribution to expenses incurred on invoices raised by the Crown Law Office. The High Court noted the recent decisions relating to disqualification from recovery of any costs contribution...
by Munro Benge | Dec 6, 2018 | GST, Property, Technical Updates, Trusts
On 5 December 2018, the Government introduced the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Bill (114-1) into Parliament. The Bill is expected to have its first reading on 12 December 2018. The Bill introduces...
by Munro Benge | Nov 22, 2018 | Property, Technical Updates, Trusts
The Court of Appeal has held that a ship’s captain had a permanent place of abode in New Zealand in the 2005 to 2009 tax years and was therefore liable to pay tax in New Zealand on his worldwide income. The Court of Appeal also upheld the Commissioner’s imposition of...
by Munro Benge | Nov 22, 2018 | GST, Technical Updates
The High Court has dismissed an appeal against conviction and sentence imposed by the District Court. The Court found that there was no miscarriage of justice in relation to the convictions and that the sentence imposed was not manifestly excessive. The background The...
by Munro Benge | Oct 29, 2018 | GST, Technical Updates, Trusts
The High Court has struck out a Trust’s application for judicial review of decisions by the Commissioner and Taxation Review Authority (TRA) for lack of jurisdiction. The Court found that there was no jurisdiction because the Trust’s application for review did not...
