27 Aug 2003
J G RUSSELL AND ORS V TAXATION REVIEW AUTHORITY And Anor CA CA188/02
- Citation
- openlaw-9b77a89d_b971_45b6_920e_298f3a8ef7fc.pdf
- Court
- Court of Appeal
The Court held that allegations of misconduct by the Commissioner in TRA proceedings, absent a challenged decision by the TRA, do not give rise to a judicial review cause of action under s27 NZBORA or s6 Tax Administration Act against the Commissioner as a litigant; the Scally principle does not extend to civil tax objection proceedings; the primacy and procedural rules of the TRA govern fairness and discovery; accordingly the pleaded cause of action against the Commissioner was untenable and was struck out and the appeal dismissed.