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Case notes 2014

In this section you will find brief notes of decisions made by the Taxation Review Authority, the High Court, Court of Appeal, Privy Council and the Supreme Court. These case notes do not set out Inland Revenue policy, nor do they represent our attitude to the decision.

Title Decision date Case Appeal status

Interpretation of section 113: The Commissioner's ability to correct assessments

19 December 2014

Westpac Securities NZ Ltd v Commissioner of Inland Revenue

The Commissioner of Inland Revenue’s ("the Commissioner") ability to exercise her discretion in s 113 of the Tax Administration Act 1994 ("TAA") is not limited to amendments made to correct an assessment previously in error. Section 113 can also be applied to amend an assessment that is not incorrect and substitute another more appropriate assessment. Also, the Court held that the fact that an election made by the taxpayer was irrevocable did not limit the Commissioner’s ability to exercise s 113.

Not Appealed

Application for leave to appeal Taxation Review Authority decision out of time dismissed

15 December 2014

Shearing Services Kamupene Ltd v Commissioner of Inland Revenue

The taxpayer’s application for special leave to appeal the Taxation Review Authority’s ("TRA") decisions out of time was dismissed.

Appealed

High Court backdates charity's registration and confirms that the transitional definition of "tax charity" does not apply once a charity is registered

12 December 2014

In re The National Council of Women of New Zealand Incorporated; The National Council of Women of New Zealand Incorporated v Commissioner of Inland Revenue [2014] NZHC 3200

The High Court backdated the National Council of Women of New Zealand Incorporated's ("NCW") registration as a charity so that its registration was continuous. The NCW was, therefore, not liable for income tax during the period it was deregistered.

Not Appealed

Increased costs and disbursements awarded against Commissioner

4 December 2014

Trustpower Limited v Commissioner of Inland Revenue

The Commissioner of Inland Revenue ("the Commissioner") was ordered to pay increased costs on the basis that the nature of the proceeding was such that the time required substantially exceeded the standard time allocations, and because the Commissioner's conduct was considered to have contributed unnecessarily to the time or expense of the proceeding. The Commissioner was also ordered to pay disbursements for witness expenses, litigation support services, and various travel and accommodation expenses

Not Appealed

Deduction denied following cessation of property development business

9 December 2014

TRA 008/13 [2014] NZTRA 17

The taxpayer entered into a sale and purchase agreement to purchase land for the purpose of undertaking a large retail and residential development. The taxpayer obtained resource consent to build the development but the sale and purchase agreement was cancelled following civil litigation between the taxpayer and the vendor of the land. The taxpayer sought to deduct all expenses incurred in relation to the land and subsequent court proceedings with the vendor. The Commissioner of Inland Revenue ("the Commissioner") denied deductions incurred after the taxpayer had sought to cancel the agreement for sale and purchase on the basis it was no longer in business, as it did not have the intention to make a profit once it sought to extricate itself from the agreement.

Appealed

Unsuccessful application for review

3 December 2014

Mawhinney v Commissioner of Inland Revenue

Not Appealed

Unsuccessful application by Trinity investors to the Supreme Court for leave to appeal three previous decisions

2 December 2014

Clive Richard Bradbury and Gregory Alan Peebles and Anors v Commissioner of Inland Revenue [2014] NZSC 174

All the applications for leave involved proceedings which, in one way or another, were sequels to the judgment of the Supreme Court in Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115, [2009] 2 NZLR 289. The Supreme Court dismissed all three leave applications finding no points of public and general importance in the proposed appeals and no appearance of any miscarriage of justice..

No Right of Appeal exists

Leave to bring evidence not granted to disputant

2 December 2014

TRA 021/11; [2014] NZTRA 16

The disputant was denied leave to bring evidence alleging bad faith on the part of the Commissioner of Inland Revenue ("the Commissioner"). The Taxation Review Authority ("TRA") took into account s 89A of the Tax Administration Act 1994 ("TAA") and the disputant's conduct in these proceedings and found that it was not necessary to admit the disputant's evidence to avoid manifest injustice to the disputant. Further, the TRA was not prepared to exercise its discretion under s 17(1) of the Taxation Review Authorities Act 1994 ("TRAA").

Not Appealed

Indemnity costs awarded to the Commissioner

2 December 2014

Peebles & Bradbury & Anors v Attorney-General and Commissioner of Inland Revenue [2014] NZHC 3040

The Commissioner of Inland Revenue ("the Commissioner") was awarded indemnity costs on the basis that the taxpayers' claim was commenced for an ulterior purpose and fell within the "hopeless case" category.

Not Appealed

Successful appeal by the Commissioner

28 November 2014

Commissioner of Inland Revenue v John Curtis Developments Limited

Not Appealed

Input tax deductions limited under s 21HB where the supplier and the recipient are associated persons

20 November 2014

TRA 008/14 [2014] NZTRA 15

The issue for the Taxation Review Authority ("TRA") was whether the input tax credit claimed by the disputant under s 21HB of the Goods and Services Tax Act 1985 ("GSTA") for the purchase of the house before 1 April 2011 is limited to zero, pursuant to s 3A(3) of the GSTA definition of “input tax”, where the supply is from an associated person.

The TRA found that the Commissioner of Inland Revenue’s ("the Commissioner") decision to disallow the input tax credit claimed was correct. The TRA found that s 21HB of the GSTA is intended to have retrospective effect. It is the original acquisition of the goods or services with all of their attaching circumstances that is referred to in s 21HB(3) of the GSTA. Further, the purpose of the transitional rules contained in s 21HB was to put a registered person affected by the 2010 amendments in the same position that they would have been in had they carried on a taxable activity at the time they purchased the particular goods or services.

Not Appealed

Dividend stripping assessments upheld on appeal

14 November 2014

Beacham v Commissioner of Inland Revenue

The taxpayers' appeal of the Taxation Review Authority’s ("TRA") decision upholding the Commissioner of Inland Revenue’s ("the Commissioner") assessments was dismissed. The taxpayers admitted that the restructuring of their company ownership was a tax avoidance arrangement but challenged the Commissioner’s reconstruction of their income as a "deemed dividend" under s GB 1(3) of the Income Tax Act 2004 ("ITA 2004"). The imposition of shortfall penalties for taking an abusive tax position was also upheld.

Not Appealed

Supreme Court found that PAYE trust ceases upon liquidation

7 November 2014

Jennings Roadfreight Ltd (in liquidation) & Anors v Commissioner of Inland Revenue

The Supreme Court held that any s 167(1) trust ceases upon liquidation of a company if the employer has failed to deal with PAYE deducted in the manner required by s 167(1) of the Tax Administration Act 1994 ("TAA") or in accordance with the PAYE rules..

No Right of Appeal exists

Judicial review of decision not to recalculate

24 October 2014

Peebles & Bradbury & Anors v Attorney-General & Commissioner of Inland Revenue

This was a judicial review by Trinity investors asserting that following a tax challenge, the subsequent collection/recovery of tax is a new phase and there is a duty on the Commissioner of Inland Revenue ("the Commissioner") to recalculate the amount owing. The High Court rejected that there was any such duty and noted the Commissioner is entitled to collect the amount fixed in the challenge proceedings.

Appealed

Judicial review of decision to remove tax agent from list of approved tax agents

6 October 2014

Accountants First Limited v Commissioner of Inland Revenue

Commissioner of Inland Revenue ("the Commissioner") fully complied with her obligations under s 34B(9) of the Tax Administration Act 1994 (“TAA”) to give the tax agent reasons for any proposed decision to remove the tax agent from the list of approved tax agents.

Appealed

Court had jurisdiction to cure failure to file a notice of pursuit of claim

3 October 2014

Kin San Cheang v Commissioner of Inland Revenue

The failure to file and serve a notice of pursuit of claim ("NPC") was a procedural irregularity and did not nullify the proceeding. The Court had jurisdiction to cure that irregularity, hear the strike-out application and enter judgment and did so in this case because there was no prejudice to the appellant.

Not Appealed

Application for extension of time dismissed

11 September 2014

Peter William Mawhinney as trustee of the Forest Trust v Commissioner of Inland Revenue

The Court of Appeal dismissed the trustee of the Forest Trust's application for an extension of time to appeal a decision of Cooper J on an application for judicial review.

Not Appealed

Application for discovery dismissed by the High Court

10 September 2014

ASB Bank Limited v Commissioner of Inland Revenue

The High Court dismissed ASB Bank Limited's ("ASB") application for discovery from the Commissioner of Inland Revenue ("the Commissioner"), on the basis that the documents sought were not relevant

Not Appealed

High Court guidance on GST "associated persons" test

5 September 2014

Concepts 124 Ltd v Commissioner of Inland Revenue

When determining whether two entities are associated under the Goods and Services Tax Act 1985 ("GST Act"), the High Court held that the 100% voting interest that one company ("Company A") holds in a second company ("Company B") is attributable to the owner of Company A for the purposes of s 2A(1)(a)(i) of the GST Act.

Not Appealed

"Other revenues" does not include capital amounts

29 August 2014

Vector Limited v Commissioner of Inland Revenue

Vector Limited ("Vector") received lump sum payments for a license to access its tunnel and a share in its easements. The Commissioner of Inland Revenue ("the Commissioner") considered the payments to be assessable as "other revenues" under s CC 1 of the Income Tax Act 2007 ("the ITA"). The High Court held that the payments were capital amounts, and that "other revenues" does not include amounts of capital.

Appealed

Appeal struck out

26 August 2014

TRA 011/13; [2014] NZTRA 14

A successful application was made by the Commissioner of Inland Revenue ("the Commissioner") to strike out a purported appeal of a decision made by the Taxation Review Authority ("TRA") under the Taxation Review Authorities Regulations 1998 ("TRAR").

Not Appealed

High Court grants interim relief under section 8 of the Judicature Amendment Act 1972

26 August 2014

Russell v Commissioner of Inland Revenue

The applicant, Mr John George Russell (“Mr Russell”) filed a judicial review application against the Commissioner of Inland Revenue (“the Commissioner”) in relation to her decision not to accept his proposed offers of settlement. The Commissioner obtained summary judgment against Mr Russell for approximately $367 million. Mr Russell sought interim relief under section 8 of the Judicature Amendment Act 1972 (“JAA”). The Court granted interim relief to Mr Russell making an order prohibiting the Commissioner from commencing bankruptcy proceedings until the Commissioner’s application to strike out the judicial review proceeding is determined.

Appealed

Taxpayer did not have a permanent place of abode in New Zealand

15 August 2014

Michael William Diamond v Commissioner of Inland Revenue

Appealed

Application by Trinity investors to stay liquidation proceedings

11 August 2014

Commissioner of Inland Revenue v Accent Management Ltd; Commissioner of Inland Revenue v Lexington Resources Ltd

The Court dismissed the defendant’s application to stay liquidation proceedings brought by the Commissioner of Inland Revenue ("the Commissioner"), finding the Commissioner was a creditor for the purposes of recovering tax and appointing the liquidator did not perpetuate an unlawful order.

Not Appealed

Application to stay liquidation proceedings

11 August 2014

Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd

The Court dismissed the defendant’s application to stay liquidation proceedings brought by the Commissioner of Inland Revenue (“the Commissioner”), finding the Commissioner was a creditor for the purposes of recovering tax and appointing the liquidator did not perpetuate an unlawful order.

Appealed

Cases involving alleged tax avoidance transferred to High Court and consolidated

7 August 2014

Commissioner of Inland Revenue v Bell Road Developments Ltd & Others & Kupuri Investments Ltd & Others

The Commissioner of Inland Revenue ("the Commissioner") was successful in having two related cases transferred from the Taxation Review Authority (“TRA”) to the High Court. These cases were also consolidated.

Appealed

Unsuccessful appeal by Trinity investors in respect of statutory demands issued by the Commissioner

5 August 2014

Redcliffe Forestry Venture Limited v Commissioner of Inland Revenue (CA 791/2013); Bristol Forestry Venture Limited v Commissioner of Inland Revenue (CA 633/2013); Accent Management Limited v Commissioner of Inland Revenue (CA 23/2014), [2014] NZCA 349

This matter involved three appeals against High Court decisions dismissing the appellants’ applications to set aside statutory demands issued by the Commissioner of Inland Revenue ("the Commissioner"). The Court of Appeal found that the Commissioner was able to issue statutory demands and dismissed the appeals.

Not Appealed

Appeal by Trinity investors to set aside a High Court decision and indemnity costs award

5 August 2014

Ben Nevis Forestry Ventures Limited, Bristol Forestry Ventures Limited, Clive Richard Bradbury, Gregory Alan Peebles v Commissioner of Inland Revenue

The Court of Appeal dismissed the appellants’ application to set aside a High Court judgment of Katz J (Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2013] NZHC 2361, (2013) 26 NZTC 21-032) and upheld the High Court’s award of indemnity costs to the Commissioner of Inland Revenue (“the Commissioner”). The original judgment addressed an application by the appellants to set aside Accent Management Ltd v Commissioner of Inland Revenue (2004) 22 NZTC 19,027 (HC) on the basis that Venning J, the first instance judge, was biased. That application was dismissed for want of jurisdiction as the matter had subsequently been considered on appeal.

Appealed

Appeal by Trinity investors to set aside a High Court decision

5 August 2014

Accent Management Limited v Attorney General, the Commissioner of Inland Revenue

The Court of Appeal dismissed the appellants’ appeal from the High Court judgment of Priestly J (Accent Management Ltd v Attorney-General [2013] NZHC 1447, (2013) 26 NZTC 21,020) where he upheld a protest to jurisdiction by the Commissioner of Inland Revenue (“the Commissioner”) and the Attorney-General. The original judgment addressed an attempt by the appellants to set aside Accent Management Ltd v Commissioner of Inland Revenue (2004) 22 NZTC 19,027 (HC) on the basis that Venning J, the first instance judge, failed to apply a purportedly mandatory provision of the Income Tax Act 1994 ("ITA") being subpart EH.

Under Appeal

Appeal against High Court decision awarding indemnity costs to the Commissioner

5 August 2014

Ben Nevis Forestry Ventures Limited & Ors v Commissioner of Inland Revenue; Redcliffe Forestry Venture Limited & Others v Commissioner of Inland Revenue

The Court allowed the appeal overturning Brewer J’s cost judgment in Redcliffe Forestry Venture Ltd v Commissioner of Inland Revenue [2013] NZHC 3411 and replaced the indemnity costs award in favour of the Commissioner of Inland Revenue ("the Commissioner") with scale costs.

Not Appealed

Application by Trinity investors to strike out or stay Commissioner's liquidation proceedings

25 July 2014

The Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Limited CIV 2014-404-4673; The Commissioner of Inland Revenue v Bristol Forestry Ventures Limited CIV 2013-404-4676 [2014] NZHC 1746

Courtney J dismissed the defendants’ application to strike out or stay the Commissioner of Inland Revenue’s ("the Commissioner") liquidation proceedings. She found the Commissioner was a creditor for the purposes of recovering tax and further that the application to appoint liquidators was not premature on the part of the Commissioner.

Not Appealed

Claims struck out for being filed out of time

25 July 2014

TRA 006/14 [2014] NZTRA 11; TRA 007/14 [2014] NZTRA 12

The disputants’ claims in relation to income tax assessments are struck out for being filed out of time. The disputants have 14 days to decide whether to pursue claims in respect of shortfall penalties.

Not Appealed

No invoice where contract conditional

24 July 2014

TRA 023/12 [2014] NZTRA 10

The vendors of subdivided lots issued documents headed "GST Tax Invoice" before the agreements for sale and purchase of those lots became unconditional. The Taxation Review Authority held that an invoice required a debt due, which occurred only when the vendor had completed all steps necessary to demand payment.

Not Appealed

Privilege for in-house legal advice not waived

23 July 2014

Accountants First Limited v Commissioner of Inland Revenue [2014] NZHC 1723

The High Court dismissed the application. The Court found that advice provided to the Commissioner of Inland Revenue ("the Commissioner") by an in-house lawyer was privileged. Privilege in the legal advice had not been waived by the Commissioner.

Not Appealed

Income - onus on disputant

14 July 2014

TRA 26/11 [2014] NZTRA 09

The disputant claimed that apart from wages and interest earned in 2000 and 2001, he had not earned any money since 1988. The disputant gave evidence of having received inheritances and money from friends and family so that he could spend his time on charitable work. He also gave evidence of having withdrawn money from his various banks accounts and deposited it in his Global Plus accounts.
The Taxation Review Authority ("TRA") found that the disputant had not discharged his onus of proof to satisfy the TRA that the deposits are not income. In addition the TRA found that the disputant knew that he could rely upon gifts to fund his living expenses and to be able to continue his charitable activities. He accepted these gifts and used the funds to live on. On this basis, the TRA considered the amounts were income.

Not Appealed

Nexus - section DA 1 of the Income Tax Act 2004

9 July 2014

P L Brown Farms Limited v Commissioner of Inland Revenue [2014] NZHC 1601

The Commissioner of Inland Revenue ("the Commissioner") disallowed interest deductions claimed by the appellant, P L Brown Farms Limited, in the 2006 and 2007 income tax years. The Taxation Review Authority and now the High Court have upheld the Commissioner’s assessments disallowing the interest deductions due to there being an insufficient connection between the deductions and the appellant’s income-earning process.

Under Appeal

Sufficient connection - section DA 1 of the Income Tax Act 2004

9 July 2014

Ean Innes Brown v Commissioner of Inland Revenue [2014] NZHC 1599

The Commissioner of Inland Revenue ("the Commissioner") disallowed interest deductions claimed by the appellant, P L Brown Farms Limited, in the 2006 and 2007 income tax years. The Taxation Review Authority and now the High Court have upheld the Commissioner’s assessments disallowing the interest deductions due to there being an insufficient connection between the deductions and the appellant’s income-earning process.

Under Appeal

Duplicative claims struck out, security for costs ordered

4 July 2014

Peter William Mawhinney as trustee of the Forest Trust v Commissioner of Inland Revenue [2014] NZHC 1554

The Commissioner of Inland Revenue ("the Commissioner") successfully had a new cause of action struck out of the pleading because it was duplicative of other proceedings and an abuse of process. The Forest Trust was ordered to pay security for costs, as it had provided no evidence that it would be able to satisfy a costs order should it prove unsuccessful on its claims.

Under Appeal

The Crown's legal professional privilege

17 June 2014

Martinovich v Commissioner of Inland Revenue [2014] NZHC 1357

A judicial review application was brought by the taxpayer, seeking a report (with relevance to the taxpayer) in relation to which the Commissioner of Inland Revenue ("the Commissioner") claimed solicitor/client privilege.

Not Appealed

Application for leave to appeal decision to the Supreme Court dismissed

17 June 2014

Vinelight Nominees Limited & Anor v Commissioner of Inland Revenue [2014] NZSC 74

The appellant’s application for leave to appeal the Court of Appeal’s decision was dismissed.

No Right of Appeal exists

GST implications on the supply of equipment

12 June 2014

TRA 007/12 [2014] NZTRA 08

The Taxation Review Authority ("TRA") confirmed the Commissioner of Inland Revenue’s ("the Commissioner") assessments for goods and services tax ("GST") and shortfall penalties. The TRA found the disputant remained the lessor of the equipment and the supplier for the purposes of the Goods and Services Tax Act 1985 ("GST Act"). Therefore the disputant was liable for the GST on the leased equipment it provided its customers and shortfall penalties for not taking reasonable care.

Not Appealed

Sovereign assurance refused leave to appeal to the Supreme Court

10 June 2014

Sovereign Assurance Company and Others v Commissioner of Inland Revenue [2014] NZSC 68

The Supreme Court refused Sovereign Assurance’s application for leave to appeal the Court of Appeal decision in Sovereign Assurance Company Limited v Commissioner of Inland Revenue [2013] NZCA 652.

No Right of Appeal exists

Summary judgment for $367 million

10 June 2014

Commissioner of Inland Revenue v Russell [2014] NZHC 1296

A summary judgment was entered by the Court as there was no arguable defence, and no grounds upon which the Court ought to exercise its residual discretion to decline summary judgment.

Not Appealed

Registration appeal and tax challenge proceedings consolidated

10 June 2014

The National Council of Women of New Zealand Incorporated v The Charities Registration Board (CIV-2014-485-1017) [2014] NZHC 1297; The National Council of Women of New Zealand Incorporated v CIR (CIV-2013-485-10805)

The National Council of Women of New Zealand Incorporated (NCWNZ) applied, among other things, for an order that its appeal against a decision of the Charities Registration Board ("the Charities Board") not to backdate its registration be consolidated with its tax challenge of income tax assessments made by the Commissioner of Inland Revenue ("the Commissioner") for the period that NCWNZ was deregistered as a charity. Clifford J granted the order on the basis that both the appeal and the tax challenge arose out of the same facts and circumstances, and both involved related interpretational issues.

Not Appealed

Leave to continue challenge

5 June 2014

TRA 025/11, [2014] NZTRA 07

The disputant showed a genuine wish to continue the litigation and the right to a hearing and determination should not be lightly denied. The disputant was granted leave to proceed with the challenge proceeding.

Not Appealed

Statement of position declared invalid

4 June 2014

TRA 007/13 [2014] NZTRA 05

The respondent’s Statement of Position ("SOP") was considered invalid and the respondent was therefore unable to challenge the assessments under Part 8A of the Tax Administration Act 1994 ("TAA").

Not Appealed

Commissioner awarded discovery orders

4 June 2014

TRA 022/12 [2014] NZTRA 06

This case concerned an application by the Commissioner of Inland Revenue ("the Commissioner") for discovery of documents supporting the disputant’s statement in her Statement of Position ("SOP") explaining how she funded her losses.

Not Appealed

Employee entitlement fund and tax avoidance

29 May 2014

HC Services Ltd v Commissioner of Inland Revenue [2014] NZHC 1169

The High Court confirmed the decision of the Taxation Review Authority ("TRA") and dismissed the appeal of HC Services Ltd.

Not Appealed

Reconstruction under the "dividend stripping" provision upheld

16 May 2014

TRA 001/13 [2014] NZTRA 04

The Taxation Review Authority ("TRA") upheld the Commissioner of Inland Revenue’s ("the Commissioner’s") assessment to reconstruct the disputants’ income under section GB 1(3) of the Income Tax Act 2004.

Appealed

Evasion shortfall penalties

2 May 2014

TRA 004/12 [2014] NZTRA 03

The Taxation Review Authority ("TRA") found that the disputant was subjectively reckless because, with full appreciation of the risks, he made a conscious decision to understate his income and advanced his own interpretation of the tax legislation. The disputant was found liable for evasion shortfall penalties.

Not Appealed

Strike-out application dismissed

15 April 2014

TRA 02/12; 2014 NZTRA 02

The Taxation Review Authority rejected the disputants' application to strike-out or stay the Commissioner of Inland Revenue's ("the Commissioner") defence to their challenge.

Appealed

Commissioner awarded indemnity costs

14 April 2014

Accent Management Ltd/Lexington Resources Ltd v Commissioner of Inland Revenue

The High Court awarded indemnity costs in respect of an unsuccessful application by Trinity investors to set aside a statutory demand issued in respect of tax assessments confirmed by the Supreme Court.

Appealed

Judicial review

14 April 2014

P v Commissioner of Inland Revenue

This case concerned an application for judicial review of the Commissioner of Inland Revenue's decision declining an application by Mr P for financial relief under section 177 of the Tax Administration Act 1994.

Not Appealed

Indemnity costs awarded to Commissioner

12 March 2014

Ben Nevis Forestry Venture Ltd v Commissioner of Inland Revenue

The Commissioner of Inland Revenue was awarded indemnity costs on the basis that the taxpayer's claim fell within the "hopeless case" category and the Commissioner should not have been put to the expense of defending such a case.

Appealed

Supreme Court grants leave to appeal in PAYE trust case

14 February 2014

Jennings Roadfreight Limited (in liquidation) v Commissioner of Inland Revenue

The Supreme Court has granted leave to Jennings Roadfreight Limited (in liquidation) to appeal the decision of the Court of Appeal.

No Right of Appeal exists

Application for judicial review of a decision of the Taxation Review Authority

13 February 2014

Harris v Commissioner of Inland Revenue

The applicant sought judicial review of the Taxation Review Authority's decision, in a preliminary hearing, that the Commissioner of Inland Revenue's Statement of Position ("SOP") was within the response period as stipulated in section 89AB9(5) of the Tax Administration Act 1994. The application for judicial review claimed that the Taxation Review Authority had erred in law in coming to that decision. Justice Woolford declined the application both as a matter of discretion, and on its merits.

Not Appealed

Taxpayer unsuccessful in application for order allowing purported objections

8 January 2014

TRA 011/13; [2014] NZTRA 01

The applicant sought an order from the Taxation Review Authority ("TRA") directing the Commissioner of Inland Revenue ("the Commissioner") to allow purported late objections. The TRA held that the objections were not made in accordance with the Tax Administration Act 1994 ("TAA") and declined to make the order sought. The TRA also held that the administrative law arguments raised by the applicant did not alter this conclusion.

Under Appeal

 

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