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Refunds of Tax Pending Appeals to the Commissioner

The applicant in United Fisheries Ltd v. Commissioner of Inland Revenue (1982) 5 NZTC 61,572 paid his full tax as assessed but successfully appealed to the Taxation Review Authority against the decision of the Commissioner to disallow certain export incentives. The Commissioner appealed to the High Court and refused to return the disallowed tax in the interim. The court held that the Commissioner must return the tax pending the appeal.