Peters v Davison - [1999] 3 NZLR 744

Judicial review — Commissions of inquiry — Whether errors of law in report of commission amenable to judicial review.

Constitutional law — Act of state — Tax paid in foreign country credited against domestic tax — Whether commission of inquiry into payment of tax in foreign country precluded by doctrine of act of state — Commissions of Inquiry Act 1908, ss 4B and 4C.

Revenue — Income tax — Tax credits — Taxpayer claiming credit against New Zealand tax for tax paid overseas — Whether taxpayer obliged to disclose repayment of tax by foreign government to related company — Income Tax Act 1976, ss 99 and 301.