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High Court Wellington
10 September; 30 October 1996
Salmon J
10 September; 30 October 1996
Salmon J
Revenue — Income tax — Taxation Review Authority — Case stated — Objection process — Whether jurisdiction to adjudicate on matters going to validity of process of assessment — Income Tax Act 1976, ss 30 and 32(1).
Administrative law — Judicial review — Tribunals and boards — Taxation Review Authority — Whether jurisdiction to adjudicate on matters going to the validity of process of assessment — Income Tax Act 1976, ss 30 and 32(1).