29 Sept 2011
THE COMMISSIONER OF INLAND REVENUE v. NAM TAI GROUP MANAGEMENT LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. NAM TAI GROUP MANAGEMENT LTD
- Court
- District Court
- Case number
- DCTC458/2011
The court held that the discretion in section 71(2) to order holdover of payment is a relief mechanism and not a condition precedent to the statutory liability to pay tax under sections 71(1) and 75. Consequently the Defendants' defence that liability depended on a prior proper exercise of the Commissioner's discretion disclosed no reasonable defence and was struck out.