IRD consistency not required in applying tax law: Appeal Court

Tue, 21 Jun 2016

By Fiona Rotherham June 21 (BusinessDesk) - The Court of Appeal has found in favour of the Inland Revenue Department in the latest bout of a long-running tax battle with listed jewellery retailer Michael Hill International, rejecting a claim the tax department should be 'consistent' in its application of tax law. The judgment said Michael Hill’s claim is based on the Commissioner of Inland Revenue having a duty under the Tax Administration Act to act "fairly, impartially, and consistently". “But that is not what the TAA says,” the appe...

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