Tannadyce Investments Ltd v Commissioner of Inland Revenue - [2012] 2 NZLR 153

Administrative law — Defect or irregularity — Legal consequences of defect or irregularity — Mandatory and directory requirements — Observations as to modern approach of courts.

Administrative law — Judicial review — Scope of exclusionary provisions — Whether judicial review available when statutory disputes procedure available — Standard to be met by applicant to avoid application for judicial review being struck out — Tax Administration Act 1994, ss 109 and 114.

Revenue law — Practice and procedure — Application for judicial review — Whether matter could have been dealt with under statutory disputes procedure — Scope of exclusionary provisions — Whether judicial review available when statutory disputes procedure available — Standard to be met by applicant to avoid application for judicial review being struck out — Tax Administration Act 1994, ss 109 and 114.