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.