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Appellate interpretation of NZ's GST legislation: an initial survey: 1986-2005.

Publication date: 12 Dec 05 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: Vol 5 issue 10 November 2005

Pages: pp. 205-224


This article is an initial survey of interpretation of NZ's GST legislation by the two top courts in the NZ court hierarchy.

The paper collects and analyses decisions of the Privy Council and Court of Appeal that interpret NZ GST Act provisions and that are reported in Thomson Brookers' SMART Tax online database from the date that GST legislation came into force on 1 October 1986 through to 30 June 2005. To be included in this data set, the court decision must interpret a provision in the NZ GST Act. As a consequence, court decisions that, for example, deal with enforcement of the NZ GST without interpreting a provision in the NZ GST Act are not included

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