4 Oct 2013
BIOLETTI v THE COMMISSIONER OF INLAND REVENUE & ANOR CA634/2013 [2013] NZCA 465 [4 October 2013]
- Citation
- [2013] NZCA 465
- Court
- Court of Appeal
The application for suspension was dismissed because the balance of convenience favored the Commissioner: the applicant's appeal was not rendered nugatory, the applicant acted bona fide, the Commissioner's substantial and increasing tax debt risked further accrual if suspension were granted, the applicant's novel causation argument was particular to his circumstances and lacked significant prospect of success, and public interest did not favour suspension.