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CSUM 26/15
Issued
03 Nov 2026
Decision
28 Oct 2026
Court
NZTRA
Appeal Status
Pending

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.

Case
Case X v Commissioner of Inland Revenue [2026] NZTRA 005
Legal terms
challenge, Strike out, jurisdiction, adjournment, Exceptional circumstances

Tax Administration Act 1994, 89A, 89AB, 89DA, 89F, 89G, 89H, 89K, 89M, 89N, 89P, 92B, 113, 138B, 138D, 138E, 138H
Taxation Review Authorities Act 1994, 16(1), 19(2), 21A

Case Law References Allen v Commissioner of Inland Revenue [2006] NZSC 19, [2006] 3 NZLR 1