Requests to amend assessments
SPS 20/03 sets out Inland Revenue's practice for exercising the Commissioner's discretion to amend assessments to ensure their correctness - s 113 Tax Administration Act 1994.
Tax Administration Act 1994 ss 6, 6A, 15B, 22G, 113, 113A,
Commissioner of Inland Revenue v Wilson (1996) 17 NZTC 12,512 (CA)
Lawton v Commissioner of Revenue (2003) 21 NZTC 18,042 (CA)
Westpac Securities NZ Ltd v Commissioner of Inland Revenue [2014] NZHC 3377, (2014) 26 NZTC 21-118 at [65]
Tannadyce Investments Ltd v Commissioner of Inland Revenue [2011] NZSC 158, (2011) 25 NZTC 20-103
Arai Korp Limited v Commissioner of Inland Revenue [2013] NZHC 958, (2013) 26 NZTC 21,014
Commissioner of Inland Revenue v Ti Toki Cabarets (1989) Ltd (2000) 19 NZTC 15,874 (CA)
Lemmington Holdings Ltd (No 2) v Commissioner of Inland Revenue (1983) 6 NZTC 61,576 (HC)
Westpac Banking Corporation v Commissioner of Inland Revenue (2008) 23 NZTC 21,694 (HC)
Vestey v IRC (1979) 3 All ER 976 (HL)
R v IRC, ex p Wilkinson [2006] 1 All ER 529 (HL)
Arai Korp: Charter Holdings Ltd v Commissioner of Inland Revenue (No 2) [2015] NZHC 2041, (2015) 27 NZTC 22-022