Frucor Suntory New Zealand Limited v Commissioner of Inland Revenue - SC 81/2020
Media releases
Summary
Result
B The approved ground of appeal is whether the Court of Appeal was correct to allow the appeal.
C The application for leave to appeal (SC 92/2020) against the Court of Appeal’s decision is granted (Commissioner of Inland Revenue v Frucor Suntory New Zealand Limited [2020] NZCA 383).
D The approved ground of appeal is whether the Court of Appeal was correct to hold that shortfall penalties do not apply.
18 December 2020
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A The appeal is dismissed.
B The cross-appeal is allowed with the result that the appellant’s challenge to shortfall penalties is dismissed.
C The appellant must pay the respondent costs of $45,000 plus usual disbursements.
30 September 2022
Date of Hearing
08 June 2021 — 10 June 2021
Judges
Winkelmann CJ, William Young, Glazebrook, O'Regan and Ellen France JJ
Case Synopses
Hearing Transcripts
Related Documents
High Court decision — FRUCOR SUNTORY NEW ZEALAND LIMITED v COMMISSIONER OF INLAND REVENUE [2018] NZHC 2860 [5 November 2018]
Court of Appeal decision — COMMISSIONER OF INLAND REVENUE v FRUCOR SUNTORY NEW ZEALAND LIMITED [2020] NZCA 383 [3 September 2020]
Leave judgment - leave granted — FRUCOR SUNTORY NEW ZEALAND LIMITED v COMMISSIONER OF INLAND REVENUE [2020] NZSC 150 [18 December 2020] (PDF 34 KB)
Substantive judgment — FRUCOR SUNTORY NEW ZEALAND LIMITED v COMMISSIONER OF INLAND REVENUE [2022] NZSC 113 [30 September 2022] (PDF 869 KB)