15 Dec 2014
SHEARING SERVICES KAMUPENE LTD v THE COMMISSIONER OF INLAND REVENUE [2014] NZHC 3223
- Citation
- [2014] NZHC 3223
- Court
- High Court
Leave to appeal was refused because the argument that Maori Inc was a separate legal entity liable for PAYE was not disclosed in the disputant's statement of position and therefore constituted a new issue raised too late, the proposed new issue had low prospects of success and lacked evidential foundation (Maori Inc was not incorporated by Maori Land Court and evidence did not establish collective contractual relationships), and overall the interests of justice did not favour granting extension given conduct and procedural opportunities afforded earlier.