Humphries v CAC 10070 & Anor [2013] NZREADT 103 [pdf, 176 KB]
...$19,500 GST) on Unit 1714 settlement. After receiving the Decision of Complaints Assessment Committee dated 26 June 2012, I claimed the $19,500 GST back in October 2012 (for the GST period April to September 2012). However, I had to send secure emails to IRD explaining the reason for the refund claim. I also paid my tax agent accounting fees for this claim.” [29] In his oral evidence to us, the complainant emphasised that he had claimed and received a GST input from the IRD. He...