New Zealand Case Law: Decisions & Judgments

31 Oct 2019

SKILLS ACTIVE AOTEAROA LIMITED v THE MINISTER OF EDUCATION [2019] NZHC 2800

Citation: [2019] NZHC 2800
Court: High Court

The Court held the Crown had no public law obligation to afford Skills Active bespoke direct consultation beyond the public formal consultation process; no clear unequivocal representation or practice gave rise to a legitimate expectation; natural justice did not require bespoke consultation in the policy‑formulation phase; the six (extended to seven) week consultation period and refusals to extend were reasonable in context; Treaty obligations did not impose a special duty to consult Skills Active; and the Crown provided sufficient information for high‑level consultation, so judicial review…

GILCHRIST V R SC 69/2006

Citation

SC 69/2006

Court

Supreme Court

The Court held that s143B(1)(b) and (f) of the Tax Administration Act 1994 criminalises knowingly failing to provide information required by a tax law when done with the intention of evading the payment of tax; on the facts the appellant's deliberate non-compliance to prevent payment to the Commissioner met those elements and the conviction was valid.