28 May 2013
LIM v THE COMMISSIONER OF INLAND REVENUE [2013] NZHC 1220
- Citation
- [2013] NZHC 1220
- Court
- High Court
On the balance of probabilities the court found Mr Lim (and his wife) honestly relied on the inaccurate 2000 and 2003 IR330 tax declaration forms when the partnership discontinued withholding deductions for 2003–2005; this conclusion rested on contemporaneous interview records, later discovery of the forms, the Lims' lack of sophistication in NZ tax law, and the fact the IRD forms were misleading and later corrected.