Golden Bay Cement Co Ltd v Commissioner of Inland Revenue - [1999] 1 NZLR 385

Revenue — Income tax — Assessment — Whether liability imposed by statute or by assessment made by Commissioner — Nature of assessment — Machinery for giving effect to statutory liability — Joint assessment of companies — Effect in objection proceedings of assessment not made in accordance with statute — Income Tax Act 1976, s 191(5), (7), (7A) and (8).

Revenue — Income tax — Assessment — Unauthorised practice — Technical Rulings Manual dispensing with statutory requirement — Whether tax liability affected by unauthorised practice — Income Tax Act 1976, s 191(5A) and (8).

Revenue — Income tax — Annual tax — Tax year — Operation of statutory provision in force before during and after tax year but disqualifying taxpayer from deduction by reason of events occurring after end of tax year — Income Tax Act 1976, ss 188(7) and 191(7A).

Revenue — Income tax — Assessment — Joint assessment of group of companies — Liability of individual companies where joint assessment made — Income Tax Act 1976, s 191(5), (7), (7A) and (8).

Statutes — Construction — Whether later statute may be invoked to construe earlier unambiguous statute — Income Tax Act 1976, s 191(8).