New Zealand Case Law: Decisions & Judgments

Topic

Assessment validity

Legal area

Court

26 Jan 2017

Upu v Accident Compensation Corporation

Citation

[2017] NZACC 1
Court

District Court

Leave to appeal to the High Court is granted because the SNA reassessments failed to comply with s84 by not identifying changes in condition or circumstances since the 2007 assessment and did not adequately assess the extent to which household family members could reasonably be expected to provide care under clause 14, thereby raising arguable questions of law as to the validity of the reports and the Corporation's decision.
10 May 2016

MUSUKU v THE COMMISSIONER OF INLAND REVENUE [2016] NZHC 934

Citation

[2016] NZHC 934
Court

High Court

The High Court upheld the Taxation Review Authority: the Commissioner made genuine, honest assessments based on extensive investigation and available evidence; transfers from the companies to the appellant were caused by his shareholding or otherwise constituted assessable employment income or income under ordinary concepts; the appellant failed to prove on the balance of probabilities that the assessments were arbitrary or incorrect or by how much.
12 Mar 2010

ACCENT MANAGEMENT LIMITED V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2008-404-8649

Citation

openlaw-23ae4cfd_be08_4c21_9646_c0fc84e2a9d3.pdf
Court

High Court

The statutory presumptions in ss 109 and 114 of the Tax Administration Act 1994 apply; Accent did not establish that the Commissioner made no assessment or engaged in conscious maladministration or other exceptional misconduct that would place the matter outside those presumptions; Accent's late change of legal stance and collateral attack on final adjudications render the challenge an abuse of process; the statement of claim is struck out.

New Zealand Case Law

Upu v Accident Compensation Corporation

MUSUKU v THE COMMISSIONER OF INLAND REVENUE [2016] NZHC 934

ACCENT MANAGEMENT LIMITED V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2008-404-8649