New Zealand Case Law: Decisions & Judgments

Topic

Default assessment

Legal area

Court

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 Feb 2016

GPL LIMITED v COMMISSIONER OF INLAND REVENUE [2016] NZHC 180

Citation

[2016] NZHC 180
Court

High Court

Because the Commissioner elected to withdraw the prematurely served statutory demand and the Companies' Court will not exercise ongoing supervisory jurisdiction over Inland Revenue processes, the application to set aside the statutory demand is dismissed; open justice principles preclude suppression of details of the demand; costs are appropriate and awarded to the applicant on a 2B basis with disbursements fixed by the Registrar.
16 Apr 2012

ALI V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-7302

Citation

openlaw-2d25bb35_8c27_4df4_88ce_e7aedb42b746.pdf
Court

High Court

Section 109 of the Tax Administration Act 1994 bars these judicial review proceedings because the plaintiffs had statutory dispute and challenge remedies under Part 8/8A available and cannot show the extremely rare exception where those procedures could not practically be invoked; the Commissioner afforded adequate process and made considered assessments, so the applications must be dismissed.
12 May 2009

TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE HC CHCH CIV-2008-409-001744

Citation

openlaw-18a4ea32_a089_4d7f_87ec_af92da58ebc2.pdf
Court

High Court

All pleaded grounds except one do not disclose exceptional circumstances for judicial review under Westpac and are struck out; the sole surviving allegation capable of amounting to conscious maladministration is that the IRD knowingly possessed and deliberately denied possession of taxpayer documents necessary to file returns — if proved that conduct would amount to conscious maladministration and permit judicial review; plaintiff granted leave to amend limited to that allegation and proceedings continued for discovery and defence.
13 Oct 2008

TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE HC CHCH CIV 2008 409 759

Citation

openlaw-67454a54_6778_4c7d_957b_47a80bb10bc2.pdf
Court

High Court

TIL failed to demonstrate a clearly arguable substantial dispute or exceptional circumstances to justify judicial review or setting aside the statutory demand; the default assessments were not validly disputed within the statutory regime and became final under s109 Tax Administration Act 1994; therefore the statutory demand was not set aside and the application was dismissed.

New Zealand Case Law

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

GPL LIMITED v COMMISSIONER OF INLAND REVENUE [2016] NZHC 180

ALI V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-7302

TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE HC CHCH CIV-2008-409-001744

TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE HC CHCH CIV 2008 409 759