3 Dec 2014
MAWHINNEY v THE COMMISSIONER OF INLAND REVENUE [2014] NZHC 3067
- Citation
- (2014) 25 NZTC 21
- Court
- High Court
Associate Judge Christiansen correctly struck out the fourth cause of action because Cooper J had determined the GST assessment issue must be resolved through the statutory Part 4A/Part 8A dispute process, making the new cause of action prima facie vexatious; the Associate Judge also properly exercised discretion under r 5.45 to order security for costs payable into Court because the plaintiff Trust lacked assets and the trustee's asserted personal capacity to meet costs was not sufficiently evidenced or legally dispositive; the review is dismissed and costs awarded to the Commissioner on a 2…