12 May 2023
WOODGATE LIMITED v THE COMMISSIONER OF INLAND REVENUE [2023] NZHC 1132
- Citation
- [2023] NZHC 1132
- Court
- High Court
The application for judicial review is dismissed. The Court held the Commissioner's internal view as to reopening the s108A time bar (Time Bar Decision) was not a reviewable decision until an assessment is made; the Delay Decision was amenable to review only as to conduct after the Commissioner formed the s108A(3) view on 25 February 2022 but on the facts no unlawful or unreasonable delay was established; the s17B notice to Spark was lawful and the Commissioner was permitted to withhold full disclosure of material at this investigative stage without breaching natural justice.