Do certain supplies wholly or partly consist of land for the compulsory zero-rating (CZR) rules?
This question we’ve been asked is a follow-up to interpretation statement IS 17/08: GST - Compulsory zero-rating of land rules (general application) and provides guidance on the meaning of land for the compulsory zero-rating rules.
Goods and Services Tax Act 1985: 2 (definition of "land"), 5(1), 11(1)(mb), 11(8B)
Income Tax Act 2007: YA ("land")
Resource Management Act 1991: 122
Barrett v IBC International Ltd [1995] 3 NZLR 170 (CA)
Bevin v Smith [1994] 3 NZLR 648 (CA)
Fletcher Challenge Energy Ltd v Electricity Corporation of New Zealand Ltd [2002] 2 NZLR 433 (CA)
Foreman v Hazard [1984] 1 NZLR 586 (CA)
McDonald v Isaac Construction Co Ltd [1995] 3 NZLR 612 (HC)
Taheke Paengaroa Trust v Western Bay of Plenty District Council (LVP 2/2005, 26 February 2008)
Willetts v Ryan [1968] NZLR 863 (CA)