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.
Companies Act 1993, s 4
Judicial Review Procedure Act 2016
Tax Administration Act 1994, ss 6, 6A, 157, 176, 177, 177A, 177B
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