6 Nov 2017
ROWELL v DISTRICT COURT [2017] NZHC 2706
- Citation
- [2017] NZHC 2706
- Court
- High Court
Section 150A(2) applies because the alleged offences "relate to" GST obligations under the Goods and Services Tax Act 1985 through the requirement to file returns and notices of assessment (ss16(1),16(6)); it is immaterial that the falsity appears in a self-assessment document under the Tax Administration Act—the charging period is therefore extended to 10 years and the District Court correctly declined relief under s147 of the Criminal Procedure Act 2011.