12 Dec 2016
SINGH v COMMISSIONER OF INLAND REVENUE [2016] NZHC 3001
- Citation
- [2016] NZHC 3001
- Court
- High Court
The Commissioner lawfully conducted the reconsideration, applied the two‑step statutory test for serious hardship, considered relevant financial information and was entitled to infer undeclared income from the absence of evidence of living expense transactions; there was no breach of natural justice or apparent bias in the appointment of the decision‑maker, and prior non‑compliance was only relied upon appropriately in the discretionary write‑off stage; consequently the decision to decline financial relief was legally justified and the judicial review application was dismissed.