New Zealand Case Law: Decisions & Judgments

Topic

Statutory dispute resolution

Legal area

Court

16 Mar 2012

TERMINALS (NZ) LTD V COMPTROLLER OF CUSTOMS HC AK CIV 2012-404-1242

Citation

openlaw-42164465_2139_41d2_b133_fd1ebd6a405c.pdf
Court

High Court

Court granted interim relief because TNZ established a strongly arguable case that the dispatch activity is not 'manufacture' under the Act, TNZ's position could not be preserved without interim orders given the risk of substantial retrospective assessments and irretrievable financial harm, and on balance of public and private interests this exceptional case justified restraining assessments pending expedited substantive determination.
23 Dec 2010

J D HARDIE V CIR AK CIV 2010-404-1453

Citation

openlaw-4ee5051c_dda3_468d_8475_2bfc3aab2302.pdf
Court

High Court

The application was struck out because the statutory objection/challenge procedure is primary and capable of addressing the asserted errors; the pleadings and prior litigation history show no exceptional circumstances of conscious maladministration and therefore the judicial review route is an abuse of process; discovery was not a sufficient basis to displace the statutory scheme.
23 Aug 2010

JOHN DAVID HARDIE V COMMISSIONER OF INLAND REVENUE CA325/2010

Citation

openlaw-a318ccd0_1a53_4583_98ec_d68041137b82.pdf
Court

Court of Appeal

The Court declined special leave because the proposed appeal did not raise any question of law or fact capable of serious argument and no issue of public importance was disclosed; the contention that Māori are exempt from tax is without merit; alleged calculation errors should have been pursued under the statutory dispute resolution mechanisms and were not properly before the Court; consequently leave to appeal, amendment of grounds and a stay were refused.

New Zealand Case Law

TERMINALS (NZ) LTD V COMPTROLLER OF CUSTOMS HC AK CIV 2012-404-1242

J D HARDIE V CIR AK CIV 2010-404-1453

JOHN DAVID HARDIE V COMMISSIONER OF INLAND REVENUE CA325/2010