23 Nov 2005
ANZ BANKING GROUP (NZ) LTD V ACC HC AK CIV 2005-485-00938
- Citation
- openlaw-0de232a0_f09f_4ed0_acfb_c9ff31f6e668.pdf
- Court
- High Court
The Court held that the June 2003 refund was an alteration made under Reg21A(4) to give effect to a final and conclusive review decision and was not a fresh experience rating assessment susceptible to full review and appeal; Regulation 21A bars wholesale reassessment after the 31 March 2000 cut-off, and any alteration is limited to making the existing assessment comply with the final review decision, so ANZ's wider challenge to embedded loadings was time barred and the appeal was dismissed.