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Supreme Court of New Zealand Wellington
SC 79/2015; SC 126/2015; [2016] NZSC 101
9 June; 10 August 2016
William Young, Glazebrook, Arnold, O’Regan and McGrath JJ
SC 79/2015; SC 126/2015; [2016] NZSC 101
9 June; 10 August 2016
William Young, Glazebrook, Arnold, O’Regan and McGrath JJ
Revenue — Practice and procedure — Bar on disputing correctness of assessments — Whether applied to criminal prosecutions — Tax Administration Act 1994, s 109.