17 Apr 2015
RUSSELL v COMMISSIONER OF INLAND REVENUE [2015] NZHC 754
- Citation
- [2015] NZHC 754
- Court
- High Court
The strike out application succeeds: the statement of claim discloses no reasonably arguable cause of action because the Commissioner's refusals fell within the broad statutory discretion under the TAA (notably s 6A(3) and s 177B), reasons given were adequate when read with the internal memorandum, and the proceedings are an abuse of process due to delay and an attempt to frustrate bankruptcy; accordingly the claim is struck out.