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