5 Oct 2018
MAWHINNEY v COMMISSIONER OF INLAND REVENUE [2018] NZHC 2604
- Citation
- [2018] NZHC 2604
- Court
- High Court
The application for judicial review was struck out for lack of jurisdiction because the relief sought constituted a collateral attack on disputable tax assessments which the taxpayer could have pursued under the Tax Administration Act; the case did not fall within the narrow Tannadyce exceptions, the taxpayer had practical access to statutory dispute and challenge procedures, and having exercised and then discontinued challenge rights the taxpayer had exhausted statutory remedies; alternatively the statement of claim disclosed no reasonably arguable cause of action and the proceedings were an…