New Zealand Case Law: Decisions & Judgments | LexChat

Topic

S109 tax administration act

Legal area

Court

17 May 2017

COMMISSIONER OF INLAND REVENUE v JACKSON PROPERTY GROUP LIMITED [2017] NZHC 1014

Citation

[2017]NZCCLR 30
Court

High Court

The Court found the Commissioner had standing as a prospective creditor with leave to proceed because there was a real prospect the Commissioner's asserted tax adjustments would prevail; the NOPA was not treated as an all-purpose conclusive disputable decision that prevented the Court addressing interim consequences, but the Commissioner lawfully withheld post-NOPA refunds under s46 so those could not be relied on for set-off. Critically, the company persistently and seriously failed to keep adequate accounting records (s194) and Stuart Jackson exercised control as a shadow/de facto director…
4 Apr 2016

PRACTICAL CIVIL SERVICES LIMTED v COMMISSIONER OF INLAND REVENUE [2016] NZHC 593 [4 April 2016]

Citation

[2016] NZHC 593
Court

High Court

The alleged late-2010 agreement was process-based and required the taxpayer to provide elections and prescribed information; the company unreasonably delayed and failed to provide valid elections by the deadline in the Commissioner's 19 May 2014 letter, which validly made time of the essence; the Commissioner lawfully cancelled the arrangement and called up the 2010 assessment in January 2015; therefore there is no fairly arguable substantial dispute under s290(4)(a) and the statutory demand could not be set aside.