11 Aug 2020
PETER WILLIAM MAWHINNEY AS TRUSTEE OF THE DOUG VESEY TRUST v COMMISSIONER OF INLAND REVENUE [2020] NZSC 81
- Citation
- [2020] NZSC 81
- Court
- Supreme Court
Leave to appeal is refused because the Court of Appeal correctly held that s 89AC applies, is procedural, and that time for the Commissioner to issue a NOR runs from the date the NOPA is treated as in time (so the NOR was in time); no error of law or sufficient public importance was shown to justify leave, and this Court lacks jurisdiction to entertain a direct appeal from the TRA.