12 Oct 2017
COMMISSIONER OF INLAND REVENUE V CULLEN [2017] NZCA 448
- Citation
- [2017] NZCA 448
- Court
- Court of Appeal
Only the registered person (the Society) was entitled to file a GST return using the Society's registration number; the Society did not exist when the return was filed and thus no valid refund claim arose, and Mr Cullen lacked standing because the Official Assignee controlled the Society's assets and had not consented to the proceeding, so the High Court proceeding disclosed no arguable cause of action and must be struck out.