29 Aug 2018
GARRY ALBERT MUIR v COMMISSIONER OF INLAND REVENUE [2018] NZSC 81
- Citation
- [2018] NZSC 81
- Court
- Supreme Court
Associate Judge Bell was entitled to determine that the applicant's challenges had been finally determined by the July and August 2016 decisions; striking out of the proceedings meant they were at an end, the deferral of liability under the Tax Administration Act ceased, and summary judgment for unpaid taxes, interest and penalties was properly entered; the Supreme Court dismisses leave and affirms that the struck out proceedings operate as final for the purposes of res judicata and recovery of assessed amounts.