4 Mar 2021
SMITH v ATTORNEY-GENERAL [2021] NZHC 380
- Citation
- [2021] NZHC 380
- Court
- High Court
The Registrar's decision to refuse to accept the originating application was correct because the applicant was not a party to the dispute, did not disclose any sufficient interest in the matter, and was effectively seeking legal advice; a company involved in the Taxation Review Authority proceedings could seek declaratory relief but the present applicant could not, so the review application is dismissed.