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Commissioner of Inland Revenue v Chatfield & Co Ltd - [2019] 2 NZLR 832

$30.00

Court of Appeal Wellington
CA78/2018; [2019] NZCA 73
16 August 2018; 28 March 2019
Asher, Brown and Gilbert JJ
Judicial review — Justiciability — Intensity of review — Commissioner of Inland Revenue — Review of Commissioner’s decision to issue notices requiring information about 15 companies — Information sought by Korea under double tax agreement — Whether Commissioner’s decision non-justiciable — Whether information sought was “necessary” — “Correctness standard” of review — Reliance on presumption of regularity — Judge refusing to consider documents not disclosed to respondent — Whether obligations as competent authority lawfully discharged — Tax Administration Act 1994, ss 17 and 34B.
Revenue — Practice and procedure — Commissioner’s power to obtain information — Review of decision to issue notices requiring information about 15 companies — Information sought by Korea under double tax agreement — Whether Commissioner’s decision non-justiciable — Whether obligations as competent authority lawfully discharged — Whether information sought was “necessary” — Reliance on presumption of regularity — Tax Administration Act 1994, ss 17 and 34B.

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