New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Section 109 taa

Legal area

Court

27 Mar 2017

THE COMMISSIONER OF INLAND REVENUE v L J LEASING LIMITED [2017] NZHC 564

Citation

[2017] NZHC 564
Court

High Court

Because s 109 of the Tax Administration Act 1994 precludes disputing the assessed tax amounts in court absent Part 8/8A proceedings and no such proceedings were brought, the assessed debts are taken as correct; combined with evidence of failure to meet current tax obligations and loss of the company's sole client, the company was insolvent and a liquidation order was warranted.
13 Oct 2016

CHARTER HOLDINGS LTD V THE COMMISSIONER OF INLAND REVENUE [2016] NZCA 499 [13 October 2016]

Citation

[2016] NZCA 499
Court

Court of Appeal

A decision under s 113 is not a 'disputable decision' for the purposes of s 109 and therefore s 109 does not automatically preclude judicial review of s 113 decisions; the High Court erred in dismissing the review on that basis; the Commissioner's s 113 decision was affected by material factual errors and is set aside and remitted for reconsideration by other delegates.