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<P>Facts or legal arguments in error in the Commissioner's NOPA</P> <P>Black Carpet Partnership (BCP) is a substantial manufacturer and supplier of asphalt and bitumen. The value of its output is measured in millions of dollars. BCP's  business extends over a wide area of the South Island and lower North Island, and which head office for financial and administrative purposes is in Christchurch. During the first half of the 2008 year BCP, on the advice of its lawyers, restructured from a partnership into a company (Black Carpet Limited (BCL)) with subsidiaries for each of its plants, with effect from 1 July 2008. It led to some tax savings for the partners (now directors) of the various companies.</P> <P>BCP has substantial experience in operating mixing plants; it has carried on its business for over 40 years. A plant of BCP now in issue is a plant situated in Timaru. The particular mixing plant concerned is referred to as "the Timaru plant". The products of Timaru plant are always with high quality, quantity and continuity, which is due to a fairly constant repair, patching and replacement of parts. That is the case for the Timaru plant. And the costs of repair, patching and replacement are increasing year by year. Even though, the Timaru plant faced a great risk of breakdown. The result of breakdown is a disaster for the BCP. In order to avoid this situation and maintain its ordinary output, the partners of BCP decided to overhaul the Timaru plant and made some necessary repairs. The relevant work carried out on the Timaru plant included many parts of work. The tool work took eighteen months starting in January 2007. That is to say, the whole work ended before July 2008.</P> <P>During July 2009 BCP (now BCL) received a Notice of Proposed Adjustment (NOPA) from the Commissioner of Inland Revenue (CIR) regarding the costs of the project, arguing that all of the costs should be capitalised as they form part of one large project. And the CIR sent a separate letter to BCP/BCL arguing that the restructuring of BCP into a corporate structure (BCL) is tax avoidance on the basis that the tax savings are more than incidental. The Chief Executive Officer (CEO) of BCL, Mr Bit Umen and other directors leave this matter in my CA firm's hands. According with the Income Tax Act 2007 and other laws, as far as our professional experience, we have to point out that there are some mistakes made by the CIR. </P> <P>First of all, the project of Timaru plant belongs to the BCP, but the BCL. When the project ended, the BCL was in effect. Therefore, the argue of restructure of BCP to BCL is tax avoidance is not based on the facts.</P> <P>Secondly, after the work of Timaru plant, it was expected that the BCP could continue to produce and supply asphalt of the same grade and same quality as it did previously. There was not any further profit could be gained compared with before. Thus the provisions CIP applied are not suitable.</P> <P>Thirdly, even there were some parts of the Timaru project not deductible, all of the costs should not be deductible from the NOPA of CIR was not caution enough.</P> <P>I will argue these views above in the following contents.</P> <P>Why you consider the facts or legal arguments in the Commissioner's NOPA are in error</P> <P>My consideration of the facts or legal arguments in the Commissioner's NOPA are in error based on the the Income Tax Act 2007 and other Case Law.</P> <P>Section DA 2(1) ITA 2007 denies a deduction for an amount of expenditure or loss to the extent to which it is of a capital nature (unless it is specifically stated to be deductible under Part D or Part E). As we pointed out above, the project of Timaru plant ended at about the end of June 2008, and the BCP became a company of BCL was from July 2008. That is to say, the Timaru project belonged to BCP, but the  company