Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Liability to pay GST rests on the supplier under the Act of 2017 and Rules of 2017, and the supplier must issue a tax invoice within thirty days, failure of which attracts penalty and does not shift payment obligation to the recipient; consequence: supplier liable for penalty for non-issuance. Interest on unpaid tax accrues against the person liable to pay and cannot be validly transferred to the recipient; consequence: interest liability remains with the supplier and amounts wrongly recovered from recipients must be refunded, leading to directed refund of the recovered interest.
Liability to pay GST rests on the supplier under the Act of 2017 and Rules of 2017, and the supplier must issue a tax invoice within thirty days, failure of which attracts penalty and does not shift payment obligation to the recipient; consequence: supplier liable for penalty for non-issuance. Interest on unpaid tax accrues against the person liable to pay and cannot be validly transferred to the recipient; consequence: interest liability remains with the supplier and amounts wrongly recovered from recipients must be refunded, leading to directed refund of the recovered interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
