4 Oct 2016
The application for a second grant of leave to appeal was dismissed because the grounds advanced merely rehashed or recast matters previously raised and rejected and no new factual matters of the kind contemplated by Saxmere had emerged; permitting the application would constitute an abuse of the appellate process.
7 May 2015
The statutory framework (s252 ACC Act read with ss71A and 83A Social Security Act) and the inter-agency procedure meant the Authority correctly concluded ACC reimbursed MSD the net benefit and the tax component is for IRD to address; the Authority's calculation and conclusion were supported by evidence and did not involve an error of law.
6 Dec 2013
Blending butane with motor spirit is an operation/process that produces the motor spirit as released for home consumption because it increases the volume and alters measurable characteristics; therefore it falls within the statutory definition of "manufacture" in the Customs and Excise Act 1996 when construed purposively in the context of excise as a per-litre consumption tax.