Chesterfields Preschools Limited v Commissioner of Inland Revenue
[2015] NZCA 626
•17 December 2015 at 3.00 pm
| IN THE COURT OF APPEAL OF NEW ZEALAND |
| CA633/2015 [2015] NZCA 626 |
| BETWEEN | CHESTERFIELDS PRESCHOOLS LIMITED |
| AND | THE COMMISSIONER OF INLAND REVENUE |
| Counsel: | T A Sisson for Applicant |
Judgment: (On the papers) | 17 December 2015 at 3.00 pm |
JUDGMENT OF HARRISON J
The application for review of the Registrar’s decision declining an application for fee waiver is dismissed.
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REASONS
On 2 November 2015 Chesterfield Preschools Limited (CPL) appealed to this Court against a decision of the High Court at Christchurch on 6 October 2015. Its notice of appeal was accompanied by an application to waiver the filing fee.
On 10 November 2015 the Registrar requested CPL to provide further information in support of the fee waiver application by 24 November 2015. CPL did not respond to the Registrar’s request. On 4 December the Registrar formally declined the fee waiver application.
On 15 December 2015 CPL applied to review the Registrar’s decision. The grounds for CPL’s application, made in a memorandum filed by Therese Sisson, are difficult to follow. As best I can discern them, they are that Ms Sisson cannot pay the fee. However, Ms Sisson is not the appellant. Her financial circumstances are irrelevant.
I add that Ms Sisson does not appear to have a current practising certificate as a barrister and solicitor and thus has no apparent standing to represent CPL.
Ms Sisson also refers to a public interest ground to support waiver. However, on analysis the ground is no more than an assertion that the appeal has merit.
CPL has failed to establish an error by the Registrar or any independent ground for a fee waiver. Its request to review her decision declining its application for a fee waiver is dismissed.
Solicitors:
Crown Law Office, Wellington for Respondent
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