30 Nov 2022
COMMISSIONER OF INLAND REVENUE v LINDSAY [2022] NZCA 585
- Citation
- [2022] NZCA 585
- Court
- Court of Appeal
Section 19 is a purposive, narrow exception to the general rule that liability commences when an application is properly made; it applies only where the original application remains live and was prevented from acceptance by lack of proof of parentage. A prior application which has been abandoned or not pursued (the 2003 application here, abandoned by 2006 at the latest) cannot support backdating. Judicial review was available and appropriately used given the impracticality of timely objection and the statutory scheme; costs uplift in the High Court was not justified and is set aside, but the…