New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Taxation review authority procedure

Legal area

Court

29 Feb 2016

WEBSTER GROUP OF APPELLANTS v THE COMMISSIONER OF INLAND REVENUE [2016] NZCA 31

Citation

[2016] NZCA 31
Court

Court of Appeal

The appeal is dismissed because issue estoppel arising from this Court's earlier Wetherill decision bars Webster from relitigating whether the TRA erred in granting the Commissioner an extension of time; alternatively, even if the Commissioner had been out of time, exceptional circumstances justified an extension under reg 8(2).
2 Jul 2015

FALOON v THE COMMISSIONER OF INLAND REVENUE [2015] NZHC 1529

Citation

[2015] NZHC 1529
Court

High Court

Section 26A permits appeals only from final determinations of a challenge by the Taxation Review Authority; the Authority's dismissal of the appellant's protest to jurisdiction was an interlocutory decision not constituting a final determination; accordingly the High Court lacked jurisdiction to entertain the appeal and the appeal must be dismissed, following the authorities in Wetherill and Jiao and the principles in Waterhouse.