11 Mar 2015
KENSINGTON DEVELOPMENTS LIMITED (IN RECEIVERSHIP) v COMMISSIONER OF INLAND REVENUE CA64/2014 [2015] NZCA 60
- Citation
- [2015] NZCA 60
- Court
- Court of Appeal
No presumption mandates that challenges commenced in the TRA must remain there; the Commissioner may obtain transfer under s 138N(2) if the circumstances (notably significant precedential effect, moderate complexity and high likelihood of appeal) justify the High Court as the appropriate forum. Given the binding precedential impact across related disputes and other relevant factors, transfer to the High Court was properly ordered and the appeal was dismissed.