Skip to main content
CSUM 23/01
06 Sep 2023
31 Aug 2023
Appeal Status
Not appealed

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.

Tax Information Bulletin - Vol 35 No 9, October 2023

White v Commissioner of Inland Revenue [2023] NZHC 2368
Legal terms
Judicial review, Application to amend assessment, Relevant and irrelevant considerations, Unreasonable, Predetermined

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