Mawhinney v Commissioner of Inland Revenue [2014] NZCA 193 (20 May 2014)

Last Updated: 28 May 2014

IN THE COURT OF APPEAL OF NEW ZEALAND
CA208/2014 [2014] NZCA 193
BETWEEN	PETER WILLIAM MAWHINNEY AS TRUSTEE OF THE FOREST TRUST Applicant
AND	THE COMMISSIONER OF INLAND REVENUE First Respondent
	REGISTRAR OF THE TAXATION REVIEW AUTHORITY Second Respondent

Counsel:	Applicant in person P H Courtney for First Respondent
Judgment: (On the papers)	20 May 2014 at 3.00 pm

JUDGMENT OF FRENCH J
(Review of Deputy Registrar’s decision)

1. The application for review of the Deputy Registrar’s decision declining to waive payment of the filing fee is granted.
2. The filing fee of $1,100 is waived.

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REASONS

[1] Mr Mawhinney wishes to file an appeal in his capacity as trustee of the Forest Trust. He sought a waiver of the filing fee on the grounds of undue hardship. The Deputy Registrar declined to grant a waiver because Mr Mawhinney failed to provide any information relating to the financial position of the trust. He only provided information relating to his own personal circumstances.
[2] Mr Mawhinney then sought a review of the Deputy Registrar’s decision.
[3] When the file was referred to me, I issued a minute giving Mr Mawhinney an opportunity to file a statutory declaration setting out the Trust’s financial position.
[4] He has since done so. According to the statutory declaration, the Trust has no fixed assets and no cash. Its only asset is the disputed debt at issue in the litigation.
[5] The Trust’s financial position was plainly relevant and the Deputy Registrar was correct to decline waiver in the absence of any information about it. Had the information been made available at the outset, the decision would have been different.
[6] I am satisfied in light of the new information that waiver should be granted.
[7] The application for review of the Deputy Registrar’s decision is therefore granted and the filing fee of $1,100 is waived.

Solicitors:
Crown Law Office, Wellington for First Respondent