New Zealand Case Law: Decisions & Judgments

Topic

Tax assessment challenge

Legal area

Court

8 Oct 2021

CHESTERFIELDS PRESCHOOLS LIMITED (IN LIQUIDATION) v COMMISSIONER OF INLAND REVENUE [2021] NZSC 133

Citation

[2021] NZSC 133
Court

Supreme Court

The recall application is dismissed because the applicant failed to show the very special circumstances or miscarriage of justice required to recall a Supreme Court judgment; the issues relied on are res judicata or could and should have been raised earlier, misfeasance proceedings remain the appropriate vehicle for relief, and the statutory/tax forum arguments do not establish a basis for recall under Tannadyce and the Tax Administration Act provisions.
29 Oct 2019

SMITH v COMMISSIONER OF INLAND REVENUE [2019] NZCA 521

Citation

[2019] NZCA 521
Court

Court of Appeal

The extension was refused because the applicant's delay (over six years) was unexplained and excessive, the proposed appeal would be futile: the bankruptcy adjudication rested on a District Court default judgment for a tax debt that cannot now be collaterally attacked because s109 of the Tax Administration Act deems the unchallenged assessment correct, and an undischarged bankrupt lacks standing to set aside that judgment (standing vests with the Official Assignee). Overturned criminal convictions were irrelevant to the civil tax judgment.
20 Dec 2010

YANDINA INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE HC WN CIV-2006-485-1228

Citation

openlaw-93442f47_5058_4c8e_b388_a4105cf291d5.pdf
Court

High Court

Joinder refused: the banks are not necessary parties because the tax assessment dispute between Yandina and the Commissioner can be determined without the banks; questions about third-party contractual or payment obligations can be addressed by non-party discovery and separate recovery proceedings; s 6A(3) does not justify joining debt recovery to an assessment challenge; joinder would risk unfairly binding the banks and exposing them to reassessment, and tax warranties do not mandate their joinder.

New Zealand Case Law

CHESTERFIELDS PRESCHOOLS LIMITED (IN LIQUIDATION) v COMMISSIONER OF INLAND REVENUE [2021] NZSC 133

SMITH v COMMISSIONER OF INLAND REVENUE [2019] NZCA 521

YANDINA INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE HC WN CIV-2006-485-1228