5 Sept 2018
LOPEZ v THE COMMISSIONER OF INLAND REVENUE [2018] NZHC 2329
- Citation
- [2018] NZHC 2329
- Court
- High Court
The originating application was dismissed because Mr Lopez, not being the disputant taxpayer or a lawyer with leave to act, lacked the procedural standing to seek extensions on behalf of the companies and the companies were not parties; additionally, on the substantive merits the statutory test for s 89M(11) was not met as issues had been previously discussed and s 89K could not be invoked because no belated SOP had been filed, so the Commissioner's strike out application succeeded and the proceeding was dismissed with costs.