New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Statement of position (sop)

Legal area

Court

13 Apr 2015

JAWAHAR BHASKAR MUSUKU v THE COMMISSIONER OF INLAND REVENUE [2015] NZHC 678

Citation

[2015] NZHC 678
Court

High Court

The SOP and the Commissioner's opinion under s108(2) are steps in the statutory dispute resolution process and not disputable decisions amenable to judicial review; statutory remedies in Part 4A and Part 8A must be exhausted, making the claim premature and an abuse of process; accordingly the fourth amended statement of claim disclosed no arguable cause and was struck out; s108(2) contains no express time limit and permits reopening.
10 Oct 2013

FALOON v INLAND REVENUE [2013] NZHC 2643

Citation

[2013] NZHC 2643
Court

High Court

Because s89M(11) authorises an application for more time to reply only in the context where the Commissioner initiated the dispute and a statutory right of reply to the Commissioner's SOP exists, and because the taxpayer initiated this dispute so no such right of reply exists, the applicant cannot obtain relief under s89M(11) and leave to bring the Originating Application must be refused.