Golden Bay Cement Co Ltd v Commissioner of Inland Revenue - [1995] 3 NZLR 475

Administrative law — Judicial review — Income tax assessment — Whether assessment valid — Whether judicial review available to determine validity — Income Tax Act 1976, s 27.

Revenue — Income tax — Assessment — Nature of assessment — Whether amended assessment made within four years of end of tax year in which assessment was first made — Assessment of parent and member companies — Whether joint assessment to parent company affects several tax liabilities of member companies — Whether acceptability of joint assessment valid for all time — Whether open to Commissioner to change system of individual assessments — Whether amended assessment valid — Income Tax Act 1976, ss 19, 25 and 191(8).