New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Test case designation

Legal area

Court

6 Dec 2010

TELSTRA NEW ZEALAND HOLDINGS LIMITED V COMMISSIONER OF INLAND REVENUE HC AK CIV-2009-404-000120

Citation

openlaw-4c20be61_ccbf_4ead_b64f_dd9b63fa9b64.pdf
Court

High Court

The Court dismissed the Commissioner's application and held the discontinuance was not an abuse of process: Telstra made a bona fide commercial decision after an internal review; designation as a test case does not remove the statutory right to discontinue; fresh proceedings for separate later income years are permissible; undue prejudice and collateral advantage were not established; costs assessed on scale to the Commissioner and indemnity costs refused; Telstra's undertakings were recorded and would have been imposed had leave been required.
3 Apr 2006

ANZ NATIONAL BANK LTD V CIR HC WN CIV-2005-485-1037

Citation

openlaw-1295c45b_c5fb_4503_82f8_35df4cc6c27c.pdf
Court

High Court

The Court refused the adjournment because Part 4A procedures are a discretionary factor, not mandatory; given the complexity, likelihood of inevitable litigation, need for extensive discovery and oral evidence, related proceedings already in the High Court, and the Commissioner's decision not to refer matters to the Adjudication Unit, the balance of factors overwhelmingly favored continuing litigation in the High Court rather than staying for internal dispute procedures.