New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Savings provision

Legal area

Court

13 Nov 2013

INBOUND v INLAND REVENUE [2013] NZHC 3004

Citation

[2013] NZHC 3004
Court

High Court

The Court held the Limitation Act 1950 did not govern the GST refund claim; the relevant limitation framework was contained in the Tax Administration Act and GST Act (s163 and s45). The Commissioner complied with s46 by giving notice to the taxpayer's authorised agent within the prescribed period and therefore did not breach s46. The agreed adjustments signed in September 2001 were valid settlements that precluded further challenge by the plaintiff, the TAMP Act savings provision did not apply to these facts, and the plaintiff's judicial review grounds failed on merit; leave was granted to am…
11 Nov 2008

CONTRACT PACIFIC LTD V COMMISSIONER OF INLAND REVENUE HC AK CIV-2006-404-001193

Citation

openlaw-31af0435_39fd_49c3_95f6_77338d987edf.pdf
Court

High Court

The court held the credit adjustment agreements did not extinguish Contract Pacific's right to sue on the dishonoured cheque; the Commissioner lost authority to withhold the disputed refund because he failed to comply with s46 timing for requests when an investigation was also in play, creating an antecedent liability that constituted valuable consideration under s27 Bills of Exchange Act; the cheque issued 5 February 2001 was treated as payment for purposes of the savings provision and did not fail for consideration; judgment entered for plaintiff for NZD 6,281,767 on the first cause of acti…