19 Dec 2008
RUSSELL V THE TAXATION REVIEW AUTHORITY AND ANOR HC AK CIV 2005-404-005203
- Citation
- openlaw-b50743f5_f7ba_422f_99cb_4b1532d3388a.pdf
- Court
- High Court
Application dismissed: consistent adverse rulings and judicial criticism over a long series of related tax avoidance cases, upheld on appeal, do not by themselves create a reasonable apprehension of bias; the Taxation Review Authority is not within s6 Tax Administration Act obligations and s27 NZBORA does not add beyond common law; claimant failed to establish circumstances that would lead a fair-minded informed observer to apprehend lack of impartiality.