22 Sept 2003
ALMOND PROPERTIES LIMITED AND OTHERS V THE COMMISSIONER OF INLAND REVENUE CA CA246/02
- Citation
- openlaw-670474d2_8064_4ab0_805a_47ba250fd662.pdf
- Court
- Court of Appeal
The Court held the Commissioner's letters constituted sufficient notice under s46 that refunds would be delayed pending review; the Commissioner lawfully withheld payment under s46(1)(b) until satisfied the taxpayer complied with obligations; s46 does not require explicit citation of s46(2) in such notices nor impose ongoing refreshment obligations once an initial compliant request/notice is given; accordingly summary judgment was properly refused and the appeal dismissed.