High Court dismisses judicial review of decision to decline application to amend assessments
The High Court dismissed the applicant’s application under s 8 of the Judicial Review Procedure Act 2016 for judicial review of a decision by the Commissioner declining the applicant’s application to amend his income tax assessments under s 113 of the Tax Administration Act 1994.
The High Court was not persuaded that material relevant considerations were overlooked or that material irrelevant considerations were taken into account in determining the application for amendment of the assessments. The High Court did not consider that there was a predetermination of the application or that an unreasonable decision (one outside the bounds of reason) had been made.
Income Tax Act 2007, ss CD 4, CD 5, CD 41, CD 42, CW 17, DA 1, DA 2
Judicial Review Procedure Act 2016, s 8
Tax Administration Act 1994, ss 6, 6A, 113, 149A
White v Commissioner of Inland Revenue [2023] NZHC 2368