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James Coleman has written extensively on the tax area and currently writes a regular column on tax in the New Zealand Law Journal and in Taxation Today. He is also an author for Brookers SMART tax.

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Taxation Today

Associated Persons in the GST Context

November 2016

There have been two cases in the last year or so that have looked at the issue of association in a GST context.

NZLJ
Fraud
GST

GST Thompson Case

April 2011 Taxation Today

This article looks at the Thompson case which is a GST case involving the sale of land and attempts to deregister for tax advantage. The steps taken were not sucessfull but better planning may have produced a different result.

GST
Taxation Today