21 Jul 2011
SCOTT ALEXANDER HENDERSON V THE COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-4205
- Citation
- openlaw-ed3a9a97_228c_4e4b_81b7_d978e4e455b1.pdf
- Court
- High Court
The Court annulled the adjudication under s309(1)(b) because at the date of adjudication the applicant could not pay the debt, had not secured loan finance, and facts relied on for retroactive annulment were not known or established at that time (including voluntary non-attendance), therefore retrospective annulment under s309(1)(a) was inappropriate; annulment is granted subject to payment of debts in full and Official Assignee's costs.