8 Nov 2005
CH'ELLE PROPERTIES (NZ) LTD V CIR HC AK CIV 2004-404-3000
- Citation
- openlaw-47b01d6e_f612_4e83_b333_2a7afdbce01d.pdf
- Court
- High Court
The High Court struck out the action because the pleaded causes were either untenable, an abuse of process as an impermissible collateral attack on assessments resolved by the statutory objection process and by earlier decisions, or futile; no sustainable private law duty of care or statutory duty of the kind alleged arose against the Commissioner, and BORA s 27 does not give rise to a private law damages cause here.