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CSUM 25/10
Issued
30 Jun 2025
Decision
30 Jun 2025
Court
NZHC
Appeal Status
Pending

High Court dismisses judicial review of decisions to decline proposals for relief under s 177 of the TAA

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.

Case
Anthony v CIR [2025] NZHC 1382

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