New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Estoppel and legitimate expectation

Legal area

Court

7 Apr 2006

F B DUVALL LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA53/05

Citation

openlaw-dd16eb77_404e_447f_8311_6a11564551c3.pdf
Court

Court of Appeal

The TRA lacked jurisdiction because the Commissioner had not accepted the late objections; under s33(2) a late objection requires the Commissioner's acceptance and under s34(2) a disallowance (or partial allowance) must be notified before a taxpayer can require a case to be stated, and the act of stating a case or the Commissioner's conduct did not cure that statutory prerequisite.
2 Nov 2001

Robinson v Accident Compensation Corporation

Citation

[2001] NZACC 308
Court

District Court

On the balance of probabilities the court found the decision to allocate $84,000 to the appellant was made prior to the 16 May 1997 accident and therefore the $84,000 constitutes earnings for calculation of weekly compensation; the $100,000 was a capital item and excluded from earnings; ACC retained power to review but in this case the factual finding on timing required reinstatement of the appellant's entitlement and recalculation accordingly.