New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Tax residence

Legal area

Court

19 Mar 2019

GERARDUS PETER VAN UDEN v COMMISSIONER OF INLAND REVENUE [2019] NZSC 29 [19 March 2019]

Citation

[2019] NZSC 29
Court

Supreme Court

Leave to appeal dismissed because the proposed appeal raised no question of public or general importance and no appearance of miscarriage of justice; the concurrent factual findings of the TRA, High Court and Court of Appeal that the applicant had a permanent place of abode in New Zealand were supported by Diamond factors; employer contributions were made on the applicant's behalf for FIF accrual purposes; the delegate validly exercised delegated powers to lift the time bar; and shortfall penalties were properly imposed.
19 Oct 2017

VAN UDEN v THE COMMISSIONER OF INLAND REVENUE [2017] NZHC 2554

Citation

[2017] NZHC 2554
Court

High Court

Court held that 27 Evelyn Road was the appellant's habitual home when in New Zealand and therefore his permanent place of abode for the years in dispute making him a New Zealand tax resident; employer contributions to the Provident Fund are expenditure 'by or on behalf of' the appellant so FIF rules applied and Unit Trust income aggregated; the Commissioner validly formed an opinion under s 108(2) TAA (via Mr Young) so time-barred assessments were lawfully reopened; and the appellant's position did not meet the objective 'about as likely as not' threshold so shortfall penalties were upheld.