23 Apr 2020
PETER WILLIAM MAWHINNEY AS TRUSTEE OF THE DOUG VESEY TRUST v THE COMMISSIONER OF INLAND REVENUE [2020] NZCA 112
- Citation
- [2020] NZCA 112
- Court
- Court of Appeal
Section 89AC is procedural and applies to a NOPA revived by the Taxation Review Authority so the response period is measured from the TRA decision (or related favorable notice), therefore the Commissioner was not deemed to have accepted the NOPA and the appeal is dismissed.