NZBG and Commissioner of Taxation (Taxation)

NZBG (the applicant) sought the release of its tax debt and general interest charge, in whole or in part, from the Commissioner of Taxation. The matter came before Deputy President B W Rayment of the Administrative Appeals Tribunal.

The Tribunal was required to determine whether the applicant had discharged its onus of proof to demonstrate that its tax debt and general interest charge ought to be released. This involved assessing whether the applicant had made full disclosure of its financial position and provided sufficient proof of relevant aspects thereof.

The Deputy President noted that submissions were made by the Commissioner regarding potential assets and income sources, and that the applicant had filed statements from New Zealand residents concerning these matters. However, as these individuals did not attend the hearing, their statements could not be tested and therefore could not be given sufficient weight to form the basis of findings. The Tribunal emphasised that it was not the role of the Commissioner to construct the applicant's case; rather, the applicant bore the responsibility to fully disclose its financial position and provide supporting evidence. As the applicant had failed to do so, it had not discharged its onus of proof.

Consequently, the Tribunal affirmed the reviewable decision.