29 Nov 2017
MUIR v THE TAXATION REVIEW AUTHORITY & ANOR [2017] NZHC 2932
- Citation
- [2017] NZHC 2932
- Court
- High Court
Because the Taxation Review Authority proceeding had been finally at an end, there was no proceeding into which an amended notice of claim could validly be filed; therefore the Authority's refusal to accept the document was not an exercise of power subject to judicial review and the High Court lacked jurisdiction to hear the applicant's judicial review proceeding, mandating dismissal under HCR 5.49(6)(a).