14 Aug 2018
KRASNIQI v COMMISSIONER OF INLAND REVENUE [2018] NZHC 2075
- Citation
- [2018] NZHC 2075
- Court
- High Court
The High Court upheld the Authority's decision: s 138G(2) leave was correctly refused because the appellant could with due diligence have discerned the issues before filing his statement of position and no manifest injustice arose; the statutory disclosure and de novo hearing framework meant the Commissioner was not required to undertake additional investigatory obligations to enable the taxpayer to discharge the onus; the onus rested on the taxpayer to prove on balance of probabilities that the default assessments were incorrect and he repeatedly failed to produce corroborative evidence for…