Iain Blakeley

Barrister - Tax Expert - Business Adviser - Director, Professional, Practical, Fast, Affordable

Input tax credits

GST and non-profit bodies

Inland Revenue released their updated "Public rulings work programme" on 5 October. This is where they announce key policy areas they are working on at the moment. It means we can expect some sort of discussion document, legislative announcement or ruling on certain...

Tax refunds – how long should you wait?

The Federal Court in Australia has ruled the requirement for the Australian Tax Office to pay out GST refunds "within a reasonable period" did not allow them to withhold payment until they had completed an investigation into the accuracy of the refund claims. This was...

Late payment fees or penalties?

Yesterday's tax bill proposes a new provision saying "a fee charged for the late payment of an account" is treated as subject to GST. It will be back dated to 2003 to prevent the Government being inundated with refund claims. My issue is with the drafting. It applies...

Warning for small operators

A recent Australian court case serves as a warning for very small businesses. The NZ rules are similar. The taxpayer bought a former fauna park intending to convert it to educational and accommodation use. However the taxpayer didn't get around to kick starting their...

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