5 Apr 2011
LEWIS GAIRE HERDMAN THOMPSON V THE COMMISSIONER OF INLAND REVENUE COA CA580/2009
- Citation
- COA CA580/2009
- Court
- Court of Appeal
Applying Lopas, the Court held the Commissioner was not properly satisfied under s 52(1) that taxable supplies in the 12 months after 30 November 1999 would be ≤ $30,000 because significant sales and rental income were contemplated; therefore the purported deregistration was ineffective and the Commissioner validly assessed GST for the relevant periods; an assessment within four years of the GST return period is not precluded by earlier administrative notification of deregistration and s 108A permits the Commissioner's assessment made within the statutory period.