New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Section 108 tax administration act 1994

Legal area

Court

7 Jul 2015

MUSUKU v THE COMMISSIONER OF INLAND REVENUE [2015] NZHC 1584

Citation

[2015] NZHC 1584
Court

High Court

The application for name suppression was dismissed because the principle of open justice predominates in High Court civil proceedings, the applicant failed to demonstrate exceptional circumstances or current evidence of significant prejudice, he chose the High Court forum, and relevant authorities (Muir, Clark and related decisions) require refusal of suppression on these facts.
19 Sept 2006

ZENTRUM HOLDINGS LTD AND ANOR V COMMISSIONER OF INLAND REVENUE SC 44/2006

Citation

SC 44/2006
Court

Supreme Court

Leave to appeal was granted on the discrete question whether the Farnsworth principle continues to apply and, if so, whether it precludes the Commissioner from arguing the transactions were a sham, because that issue was sufficiently arguable; leave was refused on the s108 ground because it was not sufficiently arguable that the Commissioner's position would increase the amount assessed so as to fall within the time bar in s108.