Commissioner of Inland Revenue v Erris Promotions - [2003] 1 NZLR 506

Revenue — Practice and procedure — Test case designation — Whether designation a step in the proceedings rendering test case designation invalid — Whether appropriate for cases on same issues to continue before Taxation Review Authority pending outcome of test case — Tax Administration Act 1994, s 138Q.

Practice and procedure — Case management — Whether designation as test case a “step in proceedings” — High Court Rules, R 432.