Friday May 18, 2012
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Buis-Vs-IRD

Short Description:
The question of whether or not a statutory penalty imposed on the Accident Compensation Corporation for late payment of an entitlement is taxable in the hands of the recipient.
File Size:
19.6 KB

Burston--Vs-IRD

Short Description:
This is one of two cases heard sequentially. (see Buis vs IRD) Both concern the same questions of fact and law, and the parties have sensibly agreed that the submissions of law made in the earlier case may be taken into account in deciding this case.
File Size:
64.8 KB

Hollis vs Commissioner of IRD

Short Description:
IN THE MATTER of the Tax Administration Act 1994 and the Judicature Amendment Act 1908.
File Size:
29.6 KB

IRD vs Buis, Burston

Short Description:
The history of this payment is that from its inception in 1992 until 2001, the Commissioner did not seek to tax the payments. The reason for the change in position is not clear. It is clear, however, that the Corporation has until 2001 advised recipients that the payment is not taxable.
File Size:
68.40 Kb

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