30 Apr 2018
MUIR v COMMISSIONER OF INLAND REVENUE [2018] NZCA 129
- Citation
- [2018] NZCA 129
- Court
- Court of Appeal
An Associate Judge hearing a recovery proceeding may determine, for purposes of deciding whether tax is payable, that Part 8A challenge proceedings have been finally determined by earlier judicial decisions; the Associate Judge did not assume jurisdiction over Part 8A challenges but properly concluded the proceedings were at an end, so the day of determination of final liability had passed and summary judgment for unpaid tax was appropriate.