27 Aug 2015
CHARTER HOLDINGS LIMITED v THE COMMISSIONER OF INLAND REVENUE [2015] NZHC 2041 [27 August 2015]
- Citation
- [2015] NZHC 2041
- Court
- High Court
The Court held the statutory dispute procedure (Part 4A/Part 8A) was available to Charter Holdings, s109 TAA ousts judicial review of challenges to the correctness or quantum of tax assessments where the SDCP could be invoked, and Charter's application was effectively a collateral challenge to protected assessments and therefore dismissed.