10 May 2016
SUCKLING v R [2016] NZCA 187
- Citation
- [2016] NZCA 187
- Court
- Court of Appeal
s109 TAA does not operate as an absolute bar to criminal prosecution where a taxpayer has initiated a disputes process; Commissioner assessments are admissible as part of the factual matrix but are not conclusive proof of criminal elements; the defendant was free to contest liability at trial but chose not to call or challenge evidence; convictions and sentence were properly entered and upheld; commencement of imprisonment deferred to allow application for home detention or two months.