23 Jun 2017
COMMISSIONER OF INLAND REVENUE v MUIR [2017] NZHC 1413
- Citation
- [2017] NZHC 1413
- Court
- High Court
The court found the taxpayer's Part 8A challenge rights had been exhausted or were time-barred such that the statutory deferral ended and the taxes for 1997–2010 became due under s142F; the Commissioner proved the debt (the evidential gaps were remedied by a late affidavit), the adjournment and recusal applications failed, and summary judgment was entered for the Commissioner for $8,179,830.94 with post-judgment interest and penalties to be calculated under the tax legislation.