New Zealand Tax Agency Issues Decision Clarifying GST Registration Date Requirement

The New Zealand Inland Revenue May 28 issued Technical Decision Summary No. 24/10, clarifying the GST registration date requirement. The taxpayer deregistered in mid-2021 from GST and attempted to register again with a backdated date of registration. The Customer and Compliance Services, Inland Revenue (CCS) approved the registration application but refused to backdate the registration. The taxpayer sought clarity on whether the application for registration was voluntary, and if so, whether the CCS’s decision to not backdate the registration was a valid exercise of the Commissioner’s discretion. The Tax Counsel Office (TCO) decided that: 1) the taxpayer’s application for registration ...