1 Nov 2017
SINGH v THE COMMISSIONER OF INLAND REVENUE [2017] NZCA 506
- Citation
- [2017] NZCA 506
- Court
- Court of Appeal
The appeal is dismissed because there was no reasonable apprehension of bias in the decision‑maker, the Commissioner lawfully declined relief after independent internal review given inadequate and inconsistent disclosure suggesting undeclared income, and the statutory framework permits pursuit of bankruptcy and does not oblige write‑off of tax.