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...
Locus standi prevents an erstwhile director from prosecuting an appeal on behalf of a struck-off company that did not represent itself before the assessing or first appellate authority. A pre-emptive assessment made to protect Revenue against statutory limitation is not invalid solely because the company is non-existing. The former director may challenge personal liability only in proceedings under section 179; accordingly, the appeal on the company's behalf was dismissed.
Locus standi prevents an erstwhile director from prosecuting an appeal on behalf of a struck-off company that did not represent itself before the assessing or first appellate authority. A pre-emptive assessment made to protect Revenue against statutory limitation is not invalid solely because the company is non-existing. The former director may challenge personal liability only in proceedings under section 179; accordingly, the appeal on the company's behalf was dismissed.
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TaxTMI 
TaxTMI 
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