Commissioner of Inland Revenue v Michael Hill Finance (NZ) Ltd - [2016] 3 NZLR 303

Revenue — Tax avoidance — Tax assessment based on Commissioner’s decision that tax structure was tax avoidance — Whether Commissioner’s liability to tax determination correct — Whether Commissioner had statutory duty to act consistently — Income Tax Act 2007, s BG 1.

Revenue — Income tax — Tax assessment based on Commissioner’s decision that tax structure was tax avoidance — Whether Commissioner’s liability to tax determination correct — Whether Commissioner had statutory duty to act consistently — Income Tax Act 2007, s BG 1.

Statutes — Interpretation — Liability to tax — Whether duty to act consistently could be imported into meaning of “the integrity of the tax system” — Whether assessment made according to law — Tax Administration Act 1994, s 6.

Judicial review — Commissioner’s decision — Whether judicial review available given primacy of statutory regime — Tax Administration Act 1994.

Administrative law — Statutory duties — Whether statute prevented taxpayer from raising administrative law grounds — Whether duty to act consistently — Whether inconsistency challenge arguable — Tax Administration Act 1994, s 6.