2 May 2017
MUIR v TAXATION REVIEW AUTHORITY [2017] NZHC 846
- Citation
- [2017] NZHC 846
- Court
- High Court
Judge held that Judge Sinclair's minute constituted a 'decision' within the meaning of the JAA, was given in proceedings (with intituling and parties named) and therefore s 9(4) mandated joinder of the Commissioner as a respondent; alternatively the Court would exercise its discretion under s10(2)(b) to join the Commissioner because the Commissioner was affected by the outcome; once joined, appointment of counsel assisting was unnecessary and was dismissed.