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.