11 Aug 2017
CHATFIELD & CO LTD v COMMISSIONER OF INLAND REVENUE [2017] NZSC 118
- Citation
- [2017] NZSC 118
- Court
- Supreme Court
The Operational Statement, properly read, did not create a legitimate expectation that s 17 notices would not be issued to tax agents before seeking information from taxpayers, and the Commissioner did not fail to take relevant considerations into account; the lower courts correctly interpreted the Operational Statement and the application for leave had no real prospect of success.
- Legitimate expectation
- Relevant considerations
- Operational statements
- Information requests under s 17 tax administration act 1994
- Double taxation agreements