30 Jun 2017
VITASOVICH v COMMISSIONER OF INLAND REVENUE [2017] NZHC 1501
- Citation
- [2017] NZHC 1501
- Court
- High Court
The proceeding is struck out because the plaintiff failed to file a statement of position within the statutory response period and cannot establish that she was prevented by exceptional circumstances beyond her control; s HK 11 does not apply to her personal liability; no full voluntary disclosure was made to avoid penalties; the non‑receipt of correspondence was due to arrangements she controlled and s 89K therefore does not assist, rendering the causes of action clearly untenable.