4 Feb 2016
THE COMMISSIONER OF INLAND REVENUE v. GENNON ENTERPRISES LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. GENNON ENTERPRISES LTD
- Court
- District Court
- Case number
- DCTC773/2015
The District Court held that the statutory scheme in the IRO manifests a clear legislative policy of 'pay first, argue later' which makes a stay of tax enforcement proceedings fundamentally incompatible with that regime; accordingly the Defence was struck out as disclosing no reasonable defence, judgment was entered for the Commissioner for the specified tax sum and the Taxpayer's summons for a stay was dismissed because the Australian approach was not open under local law and the Taxpayer failed to demonstrate sufficient merits or irreparable hardship.