21 Jun 2016
COMMISSIONER OF INLAND REVENUE V MICHAEL HILL FINANCE (NZ) LIMITED [2016] NZCA 276
- Citation
- [2016] 3 NZLR 303
- Court
- Court of Appeal
The Court allowed the appeal and struck out the inconsistency cause of action: ss 6 and 6A of the Tax Administration Act do not create a standalone enforceable duty of consistency between taxpayers that permits cancelling a correct tax assessment; the statutory Part 8A regime and the primacy of legal correctness govern challenges to tax assessments and a hearing authority cannot invalidate a lawfully correct assessment on the sole ground of inter‑taxpayer inconsistency (save in rare extreme cases of abuse or ultra vires conduct).
- Tax avoidance (s bg 1)
- Consistency of tax treatment
- Binding rulings
- Judicial review
- Statutory interpretation
- Strike out application