16 Mar 2022
THE COMMISSIONER OF INLAND REVENUE v PARORE [2022] NZHC 488
- Citation
- [2022] NZHC 488
- Court
- High Court
The application under s89L(1B) was declined because the circumstances relied on were not a qualifying exceptional event beyond the Commissioner's control and, even if they were, they did not provide reasonable justification for delay; the delays were largely within the Commissioner's control and the Court would not exercise its residual discretion to grant the extension.