New Zealand Case Law: Decisions & Judgments | LexChat

New Zealand Case Law

Taxation review authority jurisdiction

  • 13 Aug 2008

    MAX BECKHAM V THE COMMISSIONER OF INLAND REVENUE CA CA438/2007

    Citation
    openlaw-4bc4e292_18c8_41be_a180_25c8d1c17afc.pdf
    Court
    Court of Appeal

    The Authority had jurisdiction to substitute an assessment under s CD 1(2)(e) after setting aside the para (f) assessment because hearing authorities have the statutory powers of the Commissioner and may make any assessment the Commissioner could have made; on the evidence the Authority was entitled to find para (e) applied and the appeal is dismissed.

    • Income tax assessment
    • Reassessment jurisdiction
    • Resource consent valuation
    • Taxation review authority jurisdiction
    • Statutory interpretation

  • 7 Apr 2006

    F B DUVALL LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA53/05

    Citation
    openlaw-dd16eb77_404e_447f_8311_6a11564551c3.pdf
    Court
    Court of Appeal

    The TRA lacked jurisdiction because the Commissioner had not accepted the late objections; under s33(2) a late objection requires the Commissioner's acceptance and under s34(2) a disallowance (or partial allowance) must be notified before a taxpayer can require a case to be stated, and the act of stating a case or the Commissioner's conduct did not cure that statutory prerequisite.

    • Goods and services tax
    • Taxation review authority jurisdiction
    • Late objections
    • Estoppel and legitimate expectation
    • Curative assessment
    • Case stated procedure