20 May 2014
MAWHINNEY AS TRUSTEE OF THE FOREST TRUST v THE COMMISSIONER OF INLAND REVENUE CA208/2014 [2014] NZCA 193
- Citation
- [2014] NZCA 193
- Court
- Court of Appeal
The Deputy Registrar was correct to refuse waiver where no financial information about the Trust was provided; however, upon receipt of a statutory declaration showing the Trust has no assets or cash other than the disputed debt, the Court grants the review and waives the $1,100 filing fee because the new evidence establishes undue hardship.