14 Feb 2017
THE COMMISSIONER OF INLAND REVENUE v SABATINI [2017] NZHC 149
- Citation
- [2017] NZHC 149
- Court
- High Court
Because s 109 TAA makes the Commissioner’s assessments conclusive absent a Part 8/8A challenge and the defendant discontinued her challenge and filed no evidential rebuttal, she lacks any arguable defence under r 12.2(1); the court will not withhold summary judgment by exercise of the residual discretion because judgment at trial would be inevitable and no exceptional injustice or oppression was shown.