Skip to main content
CSUM 25/01
Issued
02 Dec 2024
Decision
02 Dec 2024
Court
NZHC
Appeal Status
Pending

High Court upholds TRA decision that proceedings a nullity and deemed withdrawn however finds right of appeal where challenge finally determined

The first claim related to the imposition of use of money interest (UOMI). However, s 120I of the Tax Administration Act 1994 (TAA) prohibits the imposition of UOMI being challenged. 

The TRA determined that the proceedings relating to the second claim were a nullity and could not proceed. The High Court held that this is a final determination of the proceedings and accordingly, there is a right of appeal under s 26A of the Taxation Review Authorities Act 1996 (TRAA). 

The High Court upheld that the proceedings were a nullity as the notice of claim was not a valid notice of claim. The High Court also upheld that the proceedings in the TRA were deemed withdrawn when the appellants (the Goodrickes) failed to attend the directions hearing. There was no good reason for their non-attendance nor were there exceptional circumstances.

Tax Information Bulletin - Vol 27 No 1, February 2025

Case
Goodricke v Commissioner of Inland Revenue [2024] NZHC 3639
Legal terms
final determination, jurisdiction, nullity, deemed withdrawn

Tax Administration Act 1994, s120I, 138B and 138D
Taxation Review Authorities Act 1996, s 26A
Taxation Review Authorities Regulations 1998, regs 7, 8, 30(2) and 32