1 May 2017
CHATFIELD & CO LIMITED V COMMISSIONER OF INLAND REVENUE [2017] NZCA 148
- Citation
- (2017) 28 NZTC 23
- Court
- Court of Appeal
OS 13/02 is a permissive operational statement and does not unambiguously limit the Commissioner's broad statutory power under s 17; it could not give rise to a legitimate expectation that s 17 notices would not be issued to a tax agent before seeking information from taxpayers, and the Commissioner acted within her statutory discretion.