Risk of double recovery due to potential enforcement action by Inland Revenue does not prevent profit forfeiture orders under proceeds of crime regime
This was a judicial review case. The applicants challenge decisions of the Commissioner to decline proposals for relief under s 177 of the Tax Administration Act 1994 (the TAA). At issue is the interpretation of provisions of the TAA and the Commissioner’s obligation to collect the highest net revenue that is practicable within the law.
Companies Act 1993, s 4
Judicial Review Procedure Act 2016
Tax Administration Act 1994, ss 6, 6A, 157, 176, 177, 177A, 177B
Kea v Commissioner of Inland Revenue (2011) 25 NZTC 25,740 (HC)
Russell v Commissioner of Inland Revenue [2015] NZCA 351
Raynel v Commissioner of Inland Revenue (2004) 21 NZTC 18,583 (HC)
Berryman v Solicitor-General [2008] 2 NZLR 772 (HC)
Rochdale Precinct Society Inc v Christchurch City Council [2018] NZHC 467
Watergates NZ Ltd v Commissioner of Inland Revenue [2024] NZHC 1128