New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Notice of response

Legal area

Court

26 Jun 2009

COMMISSIONER OF INLAND REVENUE V ZAHIRUL ALAM AND PARUL BEGUM CA CA408/2008

Citation

openlaw-4f3f796f_080d_46cc_83e9_9328c7c1482b.pdf
Court

Court of Appeal

The Court of Appeal allowed the appeal, holding that taxpayers must challenge disputed assessments through the statutory TAA dispute resolution and challenge procedures rather than by collateral judicial review; while the Commissioner may regard a NOR as non‑compliant and issue assessments, the validity of a NOR can only be determined in proceedings under the TAA or by a hearing authority or High Court in the procedurally correct manner, and the High Court should have refused relief for improper use of judicial review.
8 Jun 2007

COMMISSIONER OF INLAND REVENUE V THOMPSON HC WN CIV 2005-485-799

Citation

openlaw-7dd39985_a9f6_448b_b604_5082cb9db2c2.pdf
Court

High Court

s14 is facilitative not mandatory; because the NOPA expressly designated a different agent the Commissioner could not rely on service to Mr Rae under s14's agency deeming and thus had to prove actual receipt within the response period; evidence that Mr Rae delivered and tabled the NOR at a meeting with Mr Thompson and his solicitor was not protected by legal advice privilege and was admissible to prove receipt; on the substantive GST issue the Commissioner's appeal is allowed following Lopas v CIR.