30 Sept 2015
"P" v COMMISSIONER OF INLAND REVENUE [2015] NZHC 2293
- Citation
- [2015] NZHC 2293
- Court
- High Court
The law materially changed on 30 June 2014 by inserting s176(3) and related amendments permitting the Commissioner to take steps preparatory to bankruptcy even where recovery would place a taxpayer in serious hardship; the Commissioner breached natural justice by failing to inform the applicant of that change and by not giving him an opportunity to make submissions under the new statutory framework, but judicial relief was declined because, on the facts, a reasonable Commissioner acting with fidelity to the statute would inevitably have reached the same decision to pursue recovery to the exte…