28 Mar 2019
COMMISSIONER OF INLAND REVENUE v CHATFIELD & CO LIMITED [2019] NZCA 73
- Citation
- (2019) 29 NZTC¶24
- Court
- Court of Appeal
The Court of Appeal dismissed the Commissioner's appeal, holding that the decision to issue s17 notices in response to an art 25 DTA request is justiciable; the correctness standard applies to legal questions about the DTA and s17; the competent authority must apply the DTA's textual requirements correctly (distinguishing 'necessary' from 'foreseeably relevant') and here the competent authority applied the wrong standard or confused the thresholds such that the decision to issue the notices was not lawfully founded.