Miller v Commissioner of Inland Revenue - [1999] 1 NZLR 275

Evidence — Privilege — Waiver — Whether privilege lost by giving explanation that action done in reliance on legal advice.

Judicial review — Natural justice — Legitimate expectation — Commissioner of Inland Revenue — Whether Commissioner obliged to follow Practice Statement — Whether purpose of issuing assessment lawful.

Revenue — Income tax — Additional tax on unpaid tax — Whether right of objection to imposition of an additional tax — Whether imposition of additional tax is an assessment — Income Tax Act 1976, s 398.

Revenue — Income tax — Assessments — Protective provisional or tentative assessments — Whether Commissioner's changes of mind from time to time showed that assessments tentative, provisional or protective — Whether assessments valid.

Revenue — Income tax — Time for amendment of assessment by Commissioner — Whether assessment may be amended after notice of objection but before case stated signed and filed — Effect of withdrawal of assessment — Income Tax Act 1976, s 23.

Revenue — Income tax — Assessment — Time bar of four years — Whether time bar applies when income not mentioned in return of taxpayer — Whether sufficient if income referred to in tax return of another — Income Tax Act 1976, s 25.

Revenue — Income tax — Assessment — Legitimate expectation — Whether Commissioner obliged to follow Practice Statement.

Revenue — Income tax — Tax avoidance — Elegant arrangements unreal from any commercial perspective — Artificial inclusion of trading company in existing tax loss group — Charges made unrelated to any work or services — Income Tax Act 1976, s 99.

Revenue — Income tax — Tax avoidance — Reconstruction to counteract tax advantage — Tax advantage indirectly received by persons putting it beyond the power of a company to pay tax — Reconstruction by attributing additional salaries, management bonuses and dividends — Receipt of indirect tax advantage — Whether any presumption that, because tax-free means exist to — receive the money, receipt by another means is also tax free — Income Tax Act 1976, s 99.