Lewis Gaire Herdman Thompson v The Commissioner of Inland Revenue

[2011] NZSC 91

IN THE SUPREME COURT OF NEW ZEALAND

SC 52/2011
[2011] NZSC 91

BETWEEN  LEWIS GAIRE HERDMAN THOMPSON
Appellant

AND  THE COMMISSIONER OF INLAND REVENUE
Respondent

Court:             Blanchard, McGrath and William Young JJ

Counsel:         G D Pearson and J K Scragg for Appellant
D K Lemmon and A C Beck for Respondent

Judgment:      22 August 2011

JUDGMENT OF THE COURT

The application for leave to appeal is granted on the following grounds:

AWhen did the appellant become entitled to be de-registered for GST purposes?

BIn light of that determination, and the circumstances in which they took place, did the second and third sales of land attract GST?

Solicitors:
Duncan Cotterill, Wellington for Appellant
Crown Law Office, Wellington for Respondent