24 Jul 2012
THE COMMISSIONER OF INLAND REVENUE V CWE YIP HC PMN CIV-2011-454-656
- Citation
- openlaw-533b5410_089c_457c_adb8_2c0b6725835f.pdf
- Court
- High Court
The application to set aside the Bankruptcy Notice failed because the debtor had not complied with statutory dispute procedures (no timely NOPA), default assessments are deemed correct under s109 TAA, the Commissioner's discretion under s113 had been properly exercised and previously rejected on adequate evidence, the recent s113 request added nothing and did not create a cross-claim equal to the judgment debt; accordingly the Bankruptcy Notice was not set aside, an adjournment refused, and the debtor was ordered to comply by 31 July 2012 or face bankruptcy proceedings, with costs to the Comm…