20 Dec 2006
COMMISSIONER OF INLAND REVENUE V ANZ NATIONAL BANK LIMITED AND ORS CA CA254/05
- Citation
- openlaw-75e8021c_fd09_430f_983e_240ea4457ca1.pdf
- Court
- Court of Appeal
The High Court cannot, in case management or by adjournment, compel the Commissioner to implement internal non‑statutory administrative dispute resolution procedures that Parliament did not make mandatory; it is inappropriate to deny or delay access to the courts on the ground that a party has not undertaken a pre‑litigation administrative process.