5 Aug 2016
EDWARDS v COMMISSIONER OF INLAND REVENUE [2016] NZHC 1796
- Citation
- [2016] NZHC 1796
- Court
- High Court
The TRA erred in restricting its review of the Commissioner's s108(2) time-bar opinion to whether the opinion was honestly held and reasonably open; when the reassessment process is complete and the matter before the TRA the authority should review the reopening decision on the merits under the Legarth approach; on the facts the TRA's factual conclusion that the conduct amounted to gross carelessness (s141C) rather than evasion (s141E) stands; accordingly the Commissioner's time-bar ruling and related reassessments are set aside and the matter is remitted with a direction that the Commissione…