Golden Bay Cement Co Ltd v Commissioner of Inland Revenue - [1996] 2 NZLR 665

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

Revenue — Income tax — Assessment — Jurisdiction to hear application for judicial review of purported assessment — Scope of objection procedure — Whether assessment valid — Whether discretion to grant relief by way of judicial review should be exercised — Income Tax Act 1976 (rep), ss 25, 27, 30 and 191(8).