New Zealand Case Law: Decisions & Judgments

Topic

Tax assessment

Legal area

Court

24 Feb 2021

DOWDEN v COMMISSIONER OF INLAND REVENUE [2021] NZHC 272

Citation

[2021] NZHC 272
Court

High Court

Leave to extend time was refused because the proposed appeal was hopeless: the tax assessments underlying the default judgment had been confirmed by the Taxation Review Authority and not appealed, and s109 of the Tax Administration Act 1994 bars disputing those assessments in court, so the debt was not disputable and the District Court judge's refusal to set aside default judgment was plainly supportable.
13 Sept 2019

AA TAXATION & ACCOUNTING SERVICES LTD v THE COMMISSIONER OF INLAND REVENUE [2019] NZHC 2301

Citation

[2019] NZHC 2301
Court

High Court

The statutory demand was set aside under s 290(4)(c) because there is a sufficiently compelling and arguable dispute whether the CPRA settlement payments extinguished AA's tax liability and a serious risk of double recovery/unjustness if the statutory demand were enforced; the matter must be litigated by AU in substantive proceedings so the allocation of forfeited funds and treatment of the Agreed Assessment can be determined.
3 Oct 2018

BARTON v THE COMMISSIONER OF INLAND REVENUE [2018] NZCA 399

Citation

[2018] NZCA 399
Court

Court of Appeal

Court granted both extensions because the appellant paid most of the required security and incarceration partly explained delay, the respondent was not prejudiced by the delay in filing the case on appeal, and the respondent is entitled to protection by security so the balance must be paid by a fixed date rather than reduced.
30 Apr 2018

MUIR v COMMISSIONER OF INLAND REVENUE [2018] NZCA 129

Citation

[2018] NZCA 129
Court

Court of Appeal

An Associate Judge hearing a recovery proceeding may determine, for purposes of deciding whether tax is payable, that Part 8A challenge proceedings have been finally determined by earlier judicial decisions; the Associate Judge did not assume jurisdiction over Part 8A challenges but properly concluded the proceedings were at an end, so the day of determination of final liability had passed and summary judgment for unpaid tax was appropriate.
1 Nov 2017

SINGH v THE COMMISSIONER OF INLAND REVENUE [2017] NZCA 497

Citation

[2017] NZCA 497
Court

Court of Appeal

The Court dismissed the appeal on the basis that the appellants did not establish error in the Commissioner’s decision, and awarded costs to the respondent on a Band A standard appeal basis with usual disbursements.
28 Mar 2017

Cullen v The Commissioner of Inland Revenue [2017] NZHC 578

Citation

[2017] NZHC 578
Court

High Court

The strike out application was dismissed. It is tenable that the return, NOPA and assessment relate to the unincorporated club rather than the incorporated society and therefore that the applicant may have had standing; the Commissioner should have issued a NOR if disputing validity of the NOPA rather than unilaterally determining it; deemed acceptance and s109 do not automatically apply where a taxpayer cannot practically commence challenge proceedings; the proceedings are not an abuse of process warranting strike out.
4 Apr 2016

PRACTICAL CIVIL SERVICES LIMTED v COMMISSIONER OF INLAND REVENUE [2016] NZHC 593 [4 April 2016]

Citation

[2016] NZHC 593
Court

High Court

The alleged late-2010 agreement was process-based and required the taxpayer to provide elections and prescribed information; the company unreasonably delayed and failed to provide valid elections by the deadline in the Commissioner's 19 May 2014 letter, which validly made time of the essence; the Commissioner lawfully cancelled the arrangement and called up the 2010 assessment in January 2015; therefore there is no fairly arguable substantial dispute under s290(4)(a) and the statutory demand could not be set aside.
4 Aug 2015

RUSSELL v COMMISSIONER OF INLAND REVENUE CA215/2015 [2015] NZCA 351

Citation

[2015] BCL 364
Court

Court of Appeal

Asher J correctly interpreted ss 6 and 6A(3) as imposing an overarching duty to protect the integrity of the tax system and collect the highest net revenue practicable; applying those provisions the Commissioner lawfully declined the appellant's instalment and lump sum offers because they would not maximise long‑term recovery, could require prohibited write‑offs under s 177C(3) given shortfall penalties for abusive positions, and were undermined by lack of disclosure and the appellant's serious non‑compliance and role in avoidance schemes; the amended judicial review claim was properly struck…
4 Jul 2014

P W MAWHINNEY v COMMISSIONER OF INLAND REVENUE [2014] NZHC 1554

Citation

[2014] NZHC 1554
Court

High Court

The fourth cause of action was struck out because the issues it raises are the same as those already subject to the Tax Administration Act Part 4A/8A processes and an appeal was pending; the pleading is a duplicative collateral attack and abuse of process and the High Court will not accept jurisdiction to relitigate matters properly dealt with under the statutory scheme. Security for costs of $40,000 was justified given the Trust's inability to demonstrate ability to pay costs and the likely costs exposure to the Commissioner.
2 May 2013

HUSTON V COMMISSIONER OF INLAND REVENUE HC AK CIV-2012-404-7069

Citation

openlaw-9dfcd097_06db_4662_a97d_7b27ecae2d6c.pdf
Court

High Court

The judge correctly exercised discretion under s57 to refuse non‑lawyer representation absent special circumstances; the NOPA did not create a disputable decision that could be litigated in District Court recovery proceedings; s109 bars enquiry into assessments in this forum; therefore the Commissioner was entitled to judgment for the unpaid assessed tax and the appeal must be dismissed.