23 Jun 2017
COMMISSIONER OF INLAND REVENUE v MUIR [2017] NZHC 1413
- Citation
- [2017] NZHC 1413
- Court
- High Court
The court found the taxpayer's Part 8A challenge rights had been exhausted or were time-barred such that the statutory deferral ended and the taxes for 1997–2010 became due under s142F; the Commissioner proved the debt (the evidential gaps were remedied by a late affidavit), the adjournment and recusal applications failed, and summary judgment was entered for the Commissioner for $8,179,830.94 with post-judgment interest and penalties to be calculated under the tax legislation.
- Disputable decisions and assessments
- Part 8a challenges and deferral (s138i)
- Due date for deferrable tax (s142f)
- Time limits and extensions for challenges (s138b, s138d)
- Res judicata / abuse of process
- Admissibility and translation of departmental electronic records