Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Vicarious criminal liability of a non-signatory director for cheque dishonour requires specific allegations that, at the relevant time, the director was both in charge of and responsible for the company's business. Directorship alone does not establish liability. A complaint must disclose the director's role in day-to-day operations or financial transactions, or facts showing consent, connivance or neglect connected with the dishonoured cheque. Where the director was neither a party to the underlying agreement nor a cheque signatory and the complaint contains only general allegations, prosecution for cheque dishonour read with vicarious liability provisions cannot continue; the complaints and process were quashed against the director.
Vicarious criminal liability of a non-signatory director for cheque dishonour requires specific allegations that, at the relevant time, the director was both in charge of and responsible for the company's business. Directorship alone does not establish liability. A complaint must disclose the director's role in day-to-day operations or financial transactions, or facts showing consent, connivance or neglect connected with the dishonoured cheque. Where the director was neither a party to the underlying agreement nor a cheque signatory and the complaint contains only general allegations, prosecution for cheque dishonour read with vicarious liability provisions cannot continue; the complaints and process were quashed against the director.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
