Russell v Taxation Review Authority CA188/02

In the Court of Appeal of New Zealand, the applicants, J G Russell and others, appealed against a decision of the High Court which had struck out the fourth cause of action in a proceeding for judicial review. The applicants sought conditional leave to appeal to the Privy Council from the Court's judgment. The applicants alleged that the Commissioner had dishonestly and in breach of legal duties refused to identify and make available documents and witnesses considered material by the objectors, thereby preventing a fair hearing before the Taxation Review Authority (TRA). The focus of the claim, and the relief sought, was in respect of the conduct of the Commissioner.

The legal issues before the Court were whether there were duties on the Commissioner, giving rise to relief by way of judicial review, in proceedings challenging his assessments before the TRA, to make available documents sought by the objector beyond those obtained by the usual discovery process, and to make available witnesses the objector considered were relevant to expose the motives and processes of those involved in formulating the assessment in issue and other assessments made in respect of similar arrangements.

The Court was not convinced that there was any stronger case for leave in respect of the cause of action in issue than in respect of the other causes of action previously dealt with. The matters may be important to Mr Russell and his clients, but any wider general or public importance had been ventilated in the previous appeal to the Privy Council in respect of the Managed Fashions assessment. Further, the issues raised, to the extent that they were relevant to the correctness of the assessments, could be pursued in the uncompleted TRA proceedings or appeals from them. The application was dismissed, and the Commissioner was entitled to costs which were fixed at $3,000 together with disbursements approved, if necessary, by the Registrar.