Westpac Banking Corporation v The Commissioner of Inland Revenue - SC 22/2009

Tax Law – Whether judicial review of a Commissioner’s decision is inconsistent with the statutory scheme of challenge under Part VIIIA of the Tax Administration Act 1994; whether judicial review amounted to a collateral attack on the Commissioner’s decision; Whether exceptional circumstances existed that resulted in an amended assessment falling outside the scope of s 109 and s 114 of the Tax Administration Act 1994 (the statutory scheme of challenge) and thereby justifying judicial review; Whether conscious or deliberate maladministration are the only circumstances in which an assessment may be invalid; Whether there was a breach of a legitimate expectation held by Westpac; Whether the Commissioner’s amended assessment was not an honest appraisal or a genuine exercise of judgment; Whether the Commissioner’s amended assessment was the product of an abuse of power; Whether the Commissioner’ s procedure applied in coming to an amended assessment was consistent with the law; Whether a correct assessment, reached by an improper process, is valid.[2009] NZCA  24 CA 624/07   20 February 2009