New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Basf principle

Legal area

Court

18 Jun 2007

RON WEST MOTORS (OTAHUHU) LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA16/06

Citation

openlaw-385e3568_57b6_41b3_b6cd_a07bacc36496.pdf
Court

Court of Appeal

The Commissioner was legally correct to refuse acceptance of the proposed late objection because he no longer had power to amend the Track A assessments once the objection proceedings were in the hands of the TRA; a late objection premised on subsequent Track C (or D/E) assessments was therefore futile and the refusal was a lawful exercise of discretion, so the judicial review was properly struck out and the appeal dismissed.
15 Jun 2007

WIRE SUPPLIES LTD, SLIOC ENTERPRISES LTD, J.J. MCDOUGALL, L.L. MCDOUGALL AND J.U. MCDOUGALL V COMMISSIONER OF INLAND REVENUE CA CA206/05

Citation

openlaw-483e8390_8f0f_4fd3_a255_3fda4e2da75c.pdf
Court

Court of Appeal

All appeals dismissed. Court held Track B reconstructions were lawful exercises of the Commissioner's s99 powers, intelligibility challenges failed (Hyslop), switching assessment 'tracks' to target affected parties including more solvent payers was not an abuse, evidence of later Track C assessments did not render TRA decisions on Track B erroneous where those matters were already case stated (BASF principle applied), s25(2) certificates provided sufficient evidential basis to lift the time bar, and appellants failed to show prejudice from any alleged privilege waiver or procedural defect.