10 Nov 2021
C P GROUP LTD v AUCKLAND COUNCIL [2021] NZCA 587
- Citation
- [2021] NZCA 587
- Court
- Court of Appeal
The Court allowed the appeal and declared the APTR decisions for 2017/2018 and 2018/2019 invalid because Council failed to adequately consider the distribution of benefits under s101(3)(a)(ii) (and the assessment was corrupted by an irrelevant and central pass-through assumption); that error of law vitiated the decisions though the analysis under s101(3)(a)(v) raised no similar legal defect, and consequential relief is to be determined or remitted to the High Court.