Westpac Banking Corporation v Commissioner of Inland Revenue - [2009] 2 NZLR 99

Administrative law — Judicial review — Validity of tax assessments — Whether judicial review available — Whether assessments inconsistent with previous approaches taken by Commissioner of Inland Revenue — Whether assessments honest appraisal — Whether any conscious maladministration — Whether exceptional circumstances — Income Tax Act 1994, s BG 1.

Revenue — Practice and procedure — Validity of tax assessments — Whether judicial review available — Whether assessments inconsistent with previous approaches taken by Commissioner of Inland Revenue — Whether assessments honest appraisal — Whether any conscious maladministration — Whether exceptional circumstances — Income Tax Act 1994, s BG 1.