[2015] NZSSAA 43 (1 July 2015) [pdf, 36 KB]
...accountant ceased to be Mr XXXX’s agent for tax purposes. Mr XXXX did not employ a new accountant until March of 2015. Mr XXXX explained that since employing the new accountant the company’s accounts have all been brought up-to- date and tax returns filed. It is the first time he has been up to date with his business accounts for many years. [19] On behalf of the appellant, Mr XXXX submitted that the Ministry had taken a less rigorous approach to requiring income information bet...