Thompson v Commissioner of Inland Revenue - [2012] 2 NZLR 804

Revenue — Goods and Services Tax — Deregistration — Sale of properties after de-registration — Whether taxpayer had been entitled to de-register — Prospective rental turnover — Whether possible future land sales to be taken into account by Commissioner — Goods and Services Tax Act 1985, ss 6(2) and 52(1) and (2).