New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Statutory challenge procedures

Legal area

Court

31 Aug 2010

COMMISSIONER OF INLAND REVENUE V CHESTERFIELDS PRESCHOOLS LIMITED AND ORS CA607/2008

Citation

openlaw-711be257_bcec_4603_9ee5_08555748e8f5.pdf
Court

Court of Appeal

The Court of Appeal held the Commissioner was bound by aspects of the unappealed first High Court judgment; parts of the Budhia reconsideration were set aside for failing to give effect to those directions (notably remediation of penalties and respecting in‑substance arrangements), but the re-registration of Anolbe as decided by the Commissioner was reinstated; Anolbe sham issues should be pursued by statutory challenge rather than judicial review; the Commissioner must reconsider remission and set‑off consistent with the High Court directions and may use ss6 and 6A where ss182/183A do not su…
4 Jun 2010

TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE CA CA703/2008

Citation

openlaw-3e0614f5_8414_4353_8c1b_ce8e84496060.pdf
Court

Court of Appeal

The pleaded facts did not establish the exceptional circumstances required to permit judicial review of the tax assessments under Westpac; the assessments were those of an officer who honestly believed they were correct and the statutory Part 8A challenge procedure was the appropriate remedy; accordingly the judicial review proceeding was an abuse of process and must be struck out, and because no arguable basis remained to dispute the debt the statutory demand challenge failed.