2 Mar 2009
DONALD HAMISH MCILRAITH V THE COMMISSIONER OF INLAND REVENUE CA CA371/2007
- Citation
- openlaw-9d5c1820_d054_4567_a0b2_fde7448be5ae.pdf
- Court
- Court of Appeal
The Court held the Commissioner and the High Court properly assessed Mr McIlraith's additional income and tax liability; it was lawful to determine assessable income on any of the alternative statutory characterisations because the total income and tax consequence were clear and unaffected by the precise label, and judicial review was barred by the statutory objection/dispute procedure absent exceptional circumstances; staggered annual assessments were not unlawful or unfair and there was no reviewable refusal to remit GST interest under the relevant pre‑2001 provisions.
- Income tax assessment
- Characterisation of income (dividend v remuneration)
- Tax avoidance
- Judicial review and abuse of process
- Remission of interest on gst
- Time-bar and assessment timing