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Court of Appeal Wellington
CA 204/04
17 August; 8 September 2005
William Young, O'Regan and Robertson JJ
CA 204/04
17 August; 8 September 2005
William Young, O'Regan and Robertson JJ
Revenue — Disputes — Whether taxpayer who had received default assessment required to file notice of proposed adjustment as well as return of income — Tax Administration Act 1994, ss 89A(1), 89D, 106 and 138B(3).
Administrative law — Statutory duties — Misleading advice from department relied upon by taxpayer — Observation on effect on interpretation of statute.