"Revenue from the community
for the community"
Tax Tribunal Cases

 

Case: 

M Ltd (taxpayer)

Issue:

Whether penalty imposed for a false and misleading statement on a Customs declaration should be remitted in full rather than 90% as already has been done.

Answer:

Yes


 

Case: 

M Ltd

Issue:

 

Whether a stock advance (shareholder advance) repayable at call that does not evidence a binding obligation to repay the advance and that has not been repaid in the year of income is an allowable deduction?

Answer:

No 


 

Case: 

T1 (taxpayer)

Issue:

 

Whether a taxpayer is liable to deduct PAYE withholding tax on payments made to employees relating to employers contributions and interest derived as a consequence of the dissolution of the fund?

Answer:

Yes 


 

Case:

A (taxpayer)

Issue:

 

Whether a taxpayer is entitled to a deduction for depreciation expenses on a building rented for residential purposes?

Answer:

Yes - As it was considered the taxpayer was carrying on a business of renting in the circumstances of the case.  


 

Case:

B (taxpayer) rehearing decision 
B (taxpayer) Supreme Court decision

Issue:

Whether a taxpayer is entitled to a deduction for depreciation expenses on a building rented for residential purposes?

Answer:

Yes - As it was considered the taxpayer was carrying on a business of renting in the circumstances of the case.


 

Improving the lives of Tongans through effective & efficient tax & customs administration