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...
Delayed transport documents failed to validate intercepted goods, sustaining transit-state penalties where the claimed interstate destination remained...
Rule 86A permits restriction on debit of input tax credit in an electronic credit ledger only when its prescribed conditions are met, including recorded reasons to believe and reasons in writing. The High Court found that the authorities could not establish compliance with these mandatory requirements before blocking the ledger. As the statutory period had expired and the ledger had been reactivated, the writ petition was disposed of exceptionally upon acceptance of an unconditional apology. The High Court warned that any future non-compliant blocking of credit would expose the authorities to appropriate compensation liability.
Rule 86A permits restriction on debit of input tax credit in an electronic credit ledger only when its prescribed conditions are met, including recorded reasons to believe and reasons in writing. The High Court found that the authorities could not establish compliance with these mandatory requirements before blocking the ledger. As the statutory period had expired and the ledger had been reactivated, the writ petition was disposed of exceptionally upon acceptance of an unconditional apology. The High Court warned that any future non-compliant blocking of credit would expose the authorities to appropriate compensation liability.
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TaxTMI 
TaxTMI 
