Commissioner’s appeal to Court of Appeal successful: there is no right of appeal to a strike out by the TRA

This decision is consistent with the outcome in two earlier decisions that interlocutory decisions of the TRA were not amenable to appeal (MJ Wetherill (2004) 21 NZTC 18,924 (CA) and Jiao (2009) 24 NZTC 23,763 (HC)). These cases were applied to conclude a strike out decision did not determine the Taxpayer’s tax challenge. Rather it brought to challenge to an end without addressing the substantive tax issues raised by the challenge. 

Tax Information Bulletin - Vol 37 No 2, March 2025