31 Aug 2022
HOEBERECHTS v THE COMMISSIONER OF INLAND REVENUE [2022] NZHC 2200
- Citation
- (2022) 30 NZTC 25
- Court
- High Court
Leave to extend time was refused because, although the delay was short and COVID-19 contributed, the proposed appeal was clearly hopeless on unchallenged facts: established case law requires non-traders to recognise income on a cash basis so backdated ACC payments are derived in the year of receipt, and the Commissioner has no general discretion to alter statutory tax liabilities; accordingly extension of time was not in the interests of justice.