Relief from consequences of unless order granted
The Taxation and Charities Review Authority granted the disputant relief from the consequences of an unless order and reinstated her tax challenge. Although the non-compliance was serious, the Authority found it was not intentional or wilful and that maintaining the strikeout would be disproportionate and contrary to the overall interests of justice.
District Court Rules, rr 1.3, 1.23, 7.1, 7.41
Taxation Review Authorities Act 1994, ss 13AB, 17(1), 22, 26A
Taxation Review Authorities Regulations 1998, reg 4
Anderson v Mainland Beverages Ltd (2005) 17 PRNZ 757 (CA)
Hytec Information Systems Ltd v Coventry City Council [1997] 1 WLR 1666 (CA)
Jarden v Lawlor (1998) 12 PRNZ 516 (HC)
Low v Xue HC Auckland CIV-2006-404-1863, 29 November 2006
Marcan Shipping (London) Ltd v Kefalas [2007] EWCA Civ 463, [2007] 1 WLR 1864
Matthews v Scott HC Auckland CIV-2010-404-001117, 19 November 2010
Payne v Thomas [2025] NZHC 2864
Qian v Dong [2026] NZCA 209
SM v LFDB [2014] NZCA 326, [2014] 3 NZLR 494
Smith v Antons Trawling Co Ltd HC Auckland CL 40/98, 24 March 2000
Z v Dental Complaints Assessment Committee [2008] NZSC 55, [2009] 1 NZLR 1