Commissioner of Inland Revenue v Ti Toki Cabarets (1989) Ltd - [2001] 1 NZLR 147

Revenue — Goods and services tax — Transfer of properties pursuant to matrimonial property agreement — GST assessment disputed as contrary to Tax Information Bulletin — Challenge proceedings issued — Judicial review proceedings issued on the same questions as challenge proceedings — Whether judicial review proceedings should be struck out — Tax Administration Act 1994, s 109.