26 Oct 2007
WESTPAC BANKING CORPORATION V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2004-404-006444
- Citation
- openlaw-60ff5a5a_805b_4ae3_82f0_d755f3e69967.pdf
- Court
- High Court
Westpac's judicial review cause of action was struck out because it amounted to a collateral challenge to the correctness of the Commissioner's amended assessments and was legally untenable: Westpac produced no actionable representation specific to the same subject matter, no reasonable reliance or detriment tied to a binding ruling, and the statutory binding ruling and disputes/challenge regimes and TAA provisions (including that internal memoranda have no legal force) precluded the relief sought except in rare, exceptional circumstances not present here.