GST — Challenging Issues 2026 (live webinar)

This webinar will consider some specific troublesome GST issues that are either subject to current IRD audit activity or IRD statements.  It will focus on the following issues:

1. When does a taxable activity commence?
Activity that is preparatory to the commencement of taxable activity will not support a GST claim. Activity undertaken at the commencement of a taxable activity will. This is webinar will explore the distinction between preparatory work and work undertaken on commencement of a taxable activity.
Examples of who these impacts include taxpayers holding land for future development or who abandon their plan to establish a business at an early stage.

2. When is an activity a private recreational pursuit or hobby rather than a taxable activity?
A private recreational pursuit or hobby is not a taxable activity. This webinar will draw on recent Inland Revenue guidance and decisions to explore the difference between a hobby and a taxable activity. Examples of who this impacts are those seeking to register for GST in relation to a farming activity on their lifestyle block.

3. When are directors’ fees subject to GST?
Acting as a director is expressly excluded from being a taxable activity and therefore, subject to GST. However, in some circumstances GST may apply. This webinar will explore the circumstances in which GST is and is not charged in relation to providing director services.

Upon satisfactory completion of this course, you will be able to:

• identify what amounts to a taxable activity
• determine when a taxable activity has commenced
• distinguish between a recreational pursuit or hobby and a taxable activity
• appreciate when GST does not and does apply to directors’ fees

This course will be suited to: 

• anybody at intermediate level or higher working in an accountancy practice providing services to GST registered activities

• corporate accountants, those in public practice, and in general business.

Duration: 1.00 CPD hours (approx. 55 mins content + 5 mins Q&A)

PRESENTER

Stephen Richards, Partner – Tax Advisory, Findex/Crowe
Stephen Richards is Partner in the Tax Advisory team at Findex. Findex is one of the largest providers of integrated financial advisory and accounting services to individuals, SMEs, and corporates in Australasia.
Stephen has been practising in tax advisory for over 25 years and is a sought-after speaker on tax topics, including for CCH, CAANZ, and TEO Training courses. He lectures in taxation practice at the University of Otago.
Stephen is renowned for making complex topics understandable.