23 Aug 2010
JOHN DAVID HARDIE V COMMISSIONER OF INLAND REVENUE CA325/2010
- Citation
- openlaw-a318ccd0_1a53_4583_98ec_d68041137b82.pdf
- Court
- Court of Appeal
The Court declined special leave because the proposed appeal did not raise any question of law or fact capable of serious argument and no issue of public importance was disclosed; the contention that Māori are exempt from tax is without merit; alleged calculation errors should have been pursued under the statutory dispute resolution mechanisms and were not properly before the Court; consequently leave to appeal, amendment of grounds and a stay were refused.