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Income Tax Act 2007

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Amendment proposed to distinguish between personal and trustee capacity

  The High Court decisions, Concepts 124 Ltd v Commissioner of Inland Revenue [2014] NZHC 2140 and Staithes Drive Development Ltd v Commissioner of Inland Revenue [2015] NZHC 2593 have resulted in uncertainty surrounding the application of the voting interest test for corporate trustees .  See Corporate Trustee Associated for GST purposes In both cases, the … Continue reading