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Out of time, Invalid Notice of Response, Unfair to not allow disputants to challenge assessments   flag 

[2010] NZTRA 5
New Zealand Taxation Review Authority
New Zealand
11th February, 2010

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commissioner of Inland Revenue v Alam and Begum [2009] NZCA 273; (2009) 24 NZTC 23,564 Court of Appeal of New Zealand New Zealand 26 Jun 2009 NZLII flag 6
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue CA214/95 [1996] NZCA 434; [1996] 2 NZLR 665; (1996) 17 NZTC 12,580 Court of Appeal of New Zealand New Zealand 13 Jun 1996 NZLII flag 38

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