10 Dec 2015
MICHAEL HILL FINANCE (NZ) LIMITED v THE COMMISSIONER OF INLAND REVENUE [2015] NZHC 3144
- Citation
- [2015] NZHC 3144
- Court
- High Court
The High Court held there is an arguable enforceable duty on the Commissioner to act consistently between similarly placed taxpayers; the pleaded facts do not render success on that claim untenable; ss 109 and 114 TAA do not confine administrative law challenges in Part 8A to 'exceptional circumstances' only; it is arguable that administrative law grounds may be raised in Part 8A even where correctness review could remedy any invalidity; accordingly the inconsistency ground should not be struck out at this stage.