New Zealand Wool Board v Commissioner of Inland Revenue - [1997] 2 NZLR 6

Revenue — Income tax — Assessment — Objection not determined by Commissioner — Objector issuing judicial review proceedings challenging validity of assessment process resulting in amended assessment — Whether judicial review proceedings should be stayed pending determination of objection and preparation of case stated in accordance with statutory objection procedure — Judicature Amendment Act 1972, s 4.

Administrative law — Judicial review — Income tax assessment — Objection not determined by Commissioner — Objector issuing judicial review proceedings challenging validity of assessment process resulting in amended assessment — Whether judicial review proceedings should be stayed pending determination of objection and preparation of case stated in accordance with statutory objection procedure — Judicature Amendment Act 1972, s 4.

Practice and procedure — Stay of proceedings — Income tax assessment — Objection not determined by Commissioner — Objector issuing judicial review proceedings challenging validity of assessment process resulting in amended assessment — Whether judicial review proceedings should be stayed pending determination of objection and preparation of case stated in accordance with statutory objection procedure — Judicature Amendment Act 1972, s 4.