31 Jul 2017
GREAT NORTH MOTOR COMPANY LIMITED (IN RECEIVERSHIP) V COMMISSIONER OF INLAND REVENUE [2017] NZCA 328
- Citation
- [2017] NZCA 328
- Court
- Court of Appeal
On de novo review the Court found the appellant's returns were wilfully misleading within s 108(2)(a) of the Tax Administration Act 1994, removing the four-year limitation and authorising the Commissioner's reassessments; the appellate standard is de novo review of the Commissioner's opinion and s 330 is restorative but unnecessary to decide the appeal.