New Zealand Case Law: Decisions & Judgments

Topic

Late objections

Legal area

Court

15 Dec 2011

FB DUVALL LTD & ORS V COMMISSIONER OF INLAND REVENUE HC AK CIV-2009-404-1193

Citation

openlaw-c58b4ffa_ff73_4387_956a_8c4ae913d143.pdf
Court

High Court

The Court held the plaintiffs' judicial review challenge succeeded because the Commissioner had not properly considered the merits of the proposed late GST objections despite an adequate explanation for delay and relevant prior concessions in the Duvall litigation; the Commissioner was ordered to reconsider his refusal to accept the late objections, and leave was reserved on consequential s 99(4) reassessments.
25 Feb 2010

DUVALL LIMITED & ORS V COMMISSIONER OF INLAND REVENUE HC AK CIV 2009-404-1193

Citation

openlaw-e87691ac_cbc8_406e_896d_99e90853ee83.pdf
Court

High Court

The Court struck out challenges to the substance of the assessments because substantive tax disputes must proceed under the statutory challenge regime; however the Commissioner's statutory discretion to accept late objections (s33(2) GST Act, analogous to Wilson) is reviewable in narrow circumstances, and Duvall has a tenable judicial review claim limited to the Commissioner’s refusal to accept late GST objections (relief confined to an order to reconsider); claims of other plaintiffs lacked particulars and evidence and were struck out; withdrawal of Track C did not oblige issuance of fresh f…
25 Feb 2010

F B DUVALL LIMITED & ORS V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2009-404-1193

Citation

openlaw-db5994ba_863f_4c4a_a559_63654831efd0.pdf
Court

High Court

The Court struck out substantive judicial review challenges to the correctness of tax assessments as they must be pursued via statutory challenge procedures; however the Court allowed a limited procedural challenge by Duvall to the Commissioner's exercise of discretion not to accept late GST objections (i.e. remitted to reconsideration). Second and third causes were struck out in full; the fourth cause stayed; the fifth rendered moot by liquidation.
7 Apr 2006

F B DUVALL LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA53/05

Citation

openlaw-dd16eb77_404e_447f_8311_6a11564551c3.pdf
Court

Court of Appeal

The TRA lacked jurisdiction because the Commissioner had not accepted the late objections; under s33(2) a late objection requires the Commissioner's acceptance and under s34(2) a disallowance (or partial allowance) must be notified before a taxpayer can require a case to be stated, and the act of stating a case or the Commissioner's conduct did not cure that statutory prerequisite.

New Zealand Case Law

FB DUVALL LTD & ORS V COMMISSIONER OF INLAND REVENUE HC AK CIV-2009-404-1193

DUVALL LIMITED & ORS V COMMISSIONER OF INLAND REVENUE HC AK CIV 2009-404-1193

F B DUVALL LIMITED & ORS V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2009-404-1193

F B DUVALL LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA53/05