Re Shaw - [1997] 3 NZLR 611

Revenue — Income tax — National superannuation — Whether superannuation surcharge assessment correctly imposed — Income Tax Act 1976, s 336B(1).

Practice and procedure — Declarations — Jurisdiction of Court — Whether superannuation surcharge offended against provisions of Magna Carta — Whether the Court has power to consider validity of s 336B(1) of the Income Tax Act 1976 — Declaratory Judgments Act 1908, s 3. — (1297) 25 Edw 1 (Magna Carta), c 29