12 Oct 2009
TOLL GROUP (NZ) LIMITED AND ORS V THE COMMISSIONER OF INLAND REVENUE HC AK CIV-2009-404-2490
- Citation
- openlaw-27656551_8e51_49ef_b8b9_fe502e4d245d.pdf
- Court
- High Court
An Associate Judge does not have jurisdiction to decide an originating application under s138R of the Tax Administration Act 1994; such matters must be heard by a Judge, therefore the Associate Judge must decline to decide and remit the matter for rehearing before a Judge.