20 Apr 2021
LINDSAY v COMMISSIONER OF INLAND REVENUE [2021] NZHC 830
- Citation
- [2021] NZFLR 351
- Court
- High Court
Section 19 did not apply to impose backdated liability to 2003 because the 2003 application had been declined/abandoned and was no longer 'alive' for the purposes of s 19; the 2017 filing was a new application and the Commissioner's 23 November 2017 assessment is invalid insofar as it imposed backdated liability to 2003; judicial review relief was appropriate and granted.