Michael Hill Finance (NZ) Ltd v Commissioner of Inland Revenue - [2016] 2 NZLR 665

Revenue — Tax avoidance — Tax assessment based on Commissioner’s decision that tax structure was tax avoidance — If Commissioner’s decision correct could consistency be challenged — Whether Commissioner had enforceable duty to act consistently in administrative law — Whether duty to act consistently separate from duty of correctness — Whether statute prevented taxpayer from raising administrative law grounds in challenge — Whether inconsistency challenge arguable — Income Tax Act 2007, s BG1.

Administrative law — Statutory duties — Duty to act consistently — Whether duty to act consistently separate from duty of correctness — Whether statute prevented taxpayer from raising administrative law grounds in challenge — Whether inconsistency challenge arguable — Tax Administration Act 1994, ss 6, 109 and 114.

Judicial review — Commissioner’s decision — If Commissioner’s decision correct could consistency be challenged — Whether Commissioner had duty to act consistently in administrative law — Whether duty to act consistently separate from duty of correctness — Whether inconsistency challenge arguable — Tax Administration Act 1994, ss 6, 10 and 114.