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Thefurtherrequirementinthepresentcasethattheactivitybecarriedon
continuouslyorregularlyreinforcestheneedtotakeanoverallviewoftheactivity.
ILAC:Whatstep?
NewmanvCIR(1995)17NZTC12,097
Itisneithernecessarynordesirabletoexpressanyviewasto
whatwouldhavetobeinvolvedinaparticularsubdivisional
developmenttobringtheactivitywithins6.Thatmustdepend
onanassessmentofthecircumstancesoftheparticularcase.It
issufficienttoconclude,asIdo,thatthelimitedactivityengaged
inbytheappellantinthiscasedoesnotcomewithinthe
statutorytest.ForthereasonsgivenIwouldallowtheappeal.
Taxableactivityorhobby?
AllenYachtChartersLimitedvCIR (1994)
Berth
Marketingandadvertising
Numberofcharters
Cf.CaseP73(1992)
Dominantreason
Numberofcharters
IRD,TIBVol 6,No14(1995) Factorstotake
intoaccount
Taxableactivityorisolatedventure?
Newman vCommissionerofInlandRevenue
(1995)
Singleresidentialsubdivision
Commercialbuildingconstructionandsale
CIR vBayly Trust(1998)(CA)
Trusteesexecutedeedtopartnerstofarm
Isolatedsingleactionortaxableactivity?
Transaction sufficiently contemporaneous
and connected with taxable activity?
GST Act: section 6(2)
Anything done in connection with the
beginning or ending, including a premature
ending, of a taxable activity is treated as
being carried out in the course or
furtherance of the taxable activity.
Case P73 (1992) in BB
cf. Case T30 (1997) NZ Taxation para 22.3.1
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